GST tax rate on - 37 Photographic or cinematographic goods

HS	Description	Percentage
3701	Photographic plates and film for x-ray for medical use	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
3705	Photographic plates and films, exposed and developed, other than cinematographic film	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
3706	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
3701	Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
3702	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
3703	Photographic paper, paperboard and textiles, sensitised, unexposed	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
3704	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
3706	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films	CGST - 9% SGST - 9% IGST - 18% CESS - Nil
3707	Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use	CGST - 9% SGST - 9% IGST - 18% CESS - Nil

6 Digit HS Code for chapter 37 - Photographic or cinematographic goods

• 370110 - For X-Ray
• 370191 - For colour photography (Polychrome)
• 370199 - Other
• 370210 - No product specified
• 370231 - For colour photography (Polychrome)
• 370232 - Other, with silver halide emulsion
• 370239 - Other
• 370241 - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome)
• 370242 - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography
• 370243 - Of a width exceeding 610 mm and of a length not exceeding 200 m
• 370130 - For X-Ray
• 370244 - Of a width exceeding 105 mm but not exceeding 610 mm
• 370252 - Of a width not exceeding 16 mm
• 370254 - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides
• 370255 - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m
• 370256 - Of a width exceeding 35 mm
• 370296 - Cinematographic film
• 370298 - Of a width exceeding 35 mm
• 370297 - Cinematographic film
• 370310 - In rolls of a width exceeding 610 mm
• 370320 - Other, for colour photography (polychrome)
• 370390 - Other
• 370400 - Photographic plates, film, paper, paper board and textiles, exposed but not developed
• 370510 - No product specified
• 370590 - Other
• 370610 - Other
• 370690 - Educational Shorts, and Films
• 370710 - No product specified
• 370790 - Other
• 370120 - For X-Ray
• 370253 - Of a width not exceeding 16 mm

4 Digit HS Code for chapter 37 - Photographic or cinematographic goods

• 3701 - PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT-FILM IN THE FLAT, SENSITISED, UNEXPOSED, WHETHER OR NOT IN PACKS
• 3702 - PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED
• 3703 - PHOTOGRAPHIC PAPER, PAPER BOARD AND TEXTILES SENSITISED, UNEXPOSED
• 3704 - PHOTOGRAPHIC PLATES, FILM, PAPER, PAPER BOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED
• 3705 - PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED,OTHER THAN CINEMATOGRAPHIC FILM
• 3706 - CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK
• 3707 - CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES (OTHER THAN VARNISHES, GLUES, ADHESIVES AND SIMILAR PREPARATIONS); UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES, PUT UP IN MEASURED PORTIONS OR PUT UP FOR RETAIL SALE IN A FORM READY FOR USE

8 Digit HS Code for chapter 37 - Photographic or cinematographic goods

• 37011010 - Medical
• 37019110 - Cinematographic film
• 37019190 - Other
• 37019910 - Cinematographic film
• 37019990 - Other
• 37021000 - For X-ray
• 37023110 - Cinematographic film
• 37023190 - Other
• 37023210 - Cinematographic film
• 37023290 - Other
• 37023910 - Cinematographic film
• 37023990 - Other
• 37024190 - Other
• 37024210 - Photographic film of a width 620 mm in rolls
• 37024220 - Cinematographic film
• 37024290 - Other
• 37024310 - Photographic films (Black and White) of a width 620 mm
• 37024320 - Cinematographic film
• 37024390 - Other
• 37013000 - Other plates and film, with any side exceeding 255 mm
• 37024490 - Other
• 37025210 - Finished rolls of cinematographic positive
• 37025220 - Other cinematographic film
• 37025290 - Other
• 37025410 - Finished rolls of cinematographic positive
• 37025420 - Other cinematographic film
• 37025490 - Other
• 37025510 - Finished rolls of cinematographic positive
• 37025520 - Other cinematographic film
• 37025590 - Other
• 37025610 - Finished rolls of cinematographic positive
• 37025620 - Other cinematographic film
• 37025690 - Other
• 37029611 - Not exceeding 16 mm
• 37029619 - Other
• 37029810 - Cinematographic film
• 37029711 - Not exceeding 16 mm
• 37024420 - Cinematographic film
• 37031020 - Textiles
• 37032010 - Photographic paper or paperboard
• 37032020 - Textiles
• 37039010 - Photographic paper or paperboard
• 37039020 - Textiles
• 37040010 - Photographic paper, or paperboard
• 37040020 - Cinematographic plates and film
• 37040030 - Sensitised Textiles
• 37040090 - Other
• 37051000 - For offset reproduction
• 37059010 - Microfiches
• 37059090 - Other
• 37061012 - Made wholly in black and white and of a length exceeding 4,000 m
• 37061013 - Made wholly or partly in colour and of a length not exceeding 4,000 m
• 37061014 - Made wholly or partly in colour and of a length exceeding 4,000 m
• 37061015 - Children’s films certified by the Central Board of Film Certification to be “Children’s Film”
• 37061020 - Documentary Shorts, and Films certified as such by the Central Board of Film Certification
• 37061030 - News Reels and clippings
• 37061041 - Made wholly in black and white
• 37061042 - Made wholly or partly in colour
• 37061051 - Patch prints, including Logos intended exclusively for the entertainment of children.
• 37061059 - Other
• 37061061 - Certified as predominantly educational by the Central Board of Film Certification
• 37031010 - Photographic paper or paperboard
• 37061069 - Other
• 37061070 - Short films not elsewhere specified or included
• 37061091 - Audio-Visual news or Audio-Visual views materials including news clippings
• 37061099 - Other
• 37069011 - Made wholly in black and white and of a length not exceeding 4,000 m
• 37069012 - Made wholly in black and white and of a length exceeding 4,000 m
• 37069013 - Made wholly or partly in colour and of a length not exceeding 4,000 m
• 37069014 - Made wholly or partly in colour and of a length exceeding 4,000 m
• 37069015 - Children’s films certified by the Central Board of Film Certification to be “Children’s Film”
• 37069020 - Documentary Shorts, and Films certified as such by the Central Board of Film Certification
• 37069030 - News Reels and clippings
• 37069041 - Made wholly in black and white
• 37069042 - Made wholly or partly in colour
• 37069051 - Patch prints, including Logos intended exclusively for the entertainment of children.
• 37069052 - Children’s film certified by the Central Board of Films Certification to be Children’s Film
• 37069059 - Other
• 37069061 - Certified as predominantly educational by the Central Board of Film Certification
• 37069062 - Patch prints, including logos intended exclusively for educational purposes
• 37069063 - Teaching aids including film strips of educational nature
• 37061063 - Teaching aids including film strips of educational nature
• 37069070 - Short film not elsewhere specified
• 37069091 - Audio-Visual news or Audio-Visual views materials including news clippings.
• 37069092 - Master Positives, exposed negatives, dupes and rush prints as are not cleared for Public exhibitions.
• 37069099 - Other
• 37071000 - Sensitising Emulsions
• 37079090 - Other
• 37069069 - Other
• 37011090 - Other
• 37012000 - Instant print film
• 37024110 - Cinematographic film
• 37024410 - Photographic Films of a width 120 mm in rolls
• 37025300 - Of a width exceeding 16 mm but not exceeding 35mm and of a length not exceeding 30 m, for slides
• 37029890 - Other
• 37061011 - Made wholly in black and white and of a length not exceeding 4,000 m
• 37061052 - Children’s film certified by the Central Board of Films Certification to be Children’s Film
• 37061062 - Patch prints, including logos intended exclusively for educational purposes.
• 37061092 - Master Positives, exposed negatives, dupes and rush prints as are not cleared for Public exhibitions.
• 37069064 - Certified as predominantly educational, by Central Board of Film Certification, of width below 30 mm
• 37079010 - Chemical products mixed or compounded for Photographic uses (for example, developers and fixers) whether or not in bulk