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Free Tools/HSN Code Finder/Chapter 37/HSN 3701
HSN 37014-Digit Heading

HSN 3701: Photographic plates and film in the flat – GST Rate

HSN 3701 covers 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. GST on HSN 3701 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 8 tariff items, for example 3701 10 10, 3701 10 90 and 3701 20 00.

Chapter 37: Photographic or cinematographic goods

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.

GST Rates for Heading 3701

5%CGST 2.5% + SGST 2.5% / IGST 5%

Photographic plates and film for x-ray for medical use

Reference: Schedule I, S. No. 257 (Spec: 3701)
18%CGST 9% + SGST 9% / IGST 18%

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)

Reference: Schedule II, S. No. 82 (Spec: 3701)

Sub-Headings & Tariff Items Under 3701

Showing 13 sub-classification codes with complete hierarchy descriptions.

3701106-Digit Sub-heading

Chain: Photographic or cinematographic goods > 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. > For X-Ray :

370110108-Digit Tariff Item

Chain: Photographic or cinematographic goods > 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. > For X-Ray : > Medical

370110908-Digit Tariff Item

Chain: Photographic or cinematographic goods > 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. > For X-Ray : > Other

3701206-Digit Sub-heading

Chain: Photographic or cinematographic goods > 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. > Instant Print Film

370120008-Digit Tariff Item

Chain: Photographic or cinematographic goods > 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. > Instant Print Film > Instant Print Film

3701306-Digit Sub-heading

Chain: Photographic or cinematographic goods > 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. > Other Plates And Film, With Any Side Exceeding 255 Mm

370130008-Digit Tariff Item

Chain: Photographic or cinematographic goods > 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. > Other Plates And Film, With Any Side Exceeding 255 Mm > Other Plates And Film, With Any Side Exceeding 255 Mm

3701916-Digit Sub-heading

Chain: Photographic or cinematographic goods > 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. > For Colour Photography (Polychrome):

370191108-Digit Tariff Item

Chain: Photographic or cinematographic goods > 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. > For Colour Photography (Polychrome): > Cinematographic Film

370191908-Digit Tariff Item

Chain: Photographic or cinematographic goods > 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. > For Colour Photography (Polychrome): > Other

3701996-Digit Sub-heading

Chain: Photographic or cinematographic goods > 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. > Other :

370199108-Digit Tariff Item

Chain: Photographic or cinematographic goods > 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. > Other : > Cinematographic Film

370199908-Digit Tariff Item

Chain: Photographic or cinematographic goods > 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. > Other : > Other

Other Headings in Chapter 37

HSN 3702
Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed
HSN 3703
Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed
HSN 3704
Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed
HSN 3705
Photographic Plates And Film, Exposed And Developed, Other Than Cinematographic Film
HSN 3706
Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track
HSN 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
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