Chapter 377 Tariff Headings
HSN Codes Chapter 37: Photographic goods
Chapter 37 of the GST HSN tariff classifies photographic or cinematographic goods. This chapter contains 7 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 37
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
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.
GST Rate:
5%
18%
Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed
GST Rate:
18%
Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed
GST Rate:
18%
Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed
GST Rate:
18%
Photographic Plates And Film, Exposed And Developed, Other Than Cinematographic Film
GST Rate:
5%
Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track
GST Rate:
5%
18%
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
GST Rate:
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |