HSN 3702: Photographic film in rolls – GST Rate
HSN 3702 covers photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles. GST on HSN 3702 is 18% (rates effective 22 September 2025). This heading has 38 tariff items, for example 3702 10 00, 3702 20 00 and 3702 31 10.
Chapter 37: Photographic or cinematographic goods
GST Rates for Heading 3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
Sub-Headings & Tariff Items Under 3702
Showing 58 sub-classification codes with complete hierarchy descriptions.
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > For X-Ray
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > For X-Ray > For X-Ray
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Instant Print Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > For Colour Photography (Polychrome):
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > For Colour Photography (Polychrome): > Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > For Colour Photography (Polychrome): > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Other, With Silver Halide Emulsion:
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Other, With Silver Halide Emulsion: > Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Other, With Silver Halide Emulsion: > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Other :
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Other : > Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Other : > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Exceeding 200 M, For Colour Photography (Polychrome) :
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Exceeding 200 M, For Colour Photography (Polychrome) : > Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Exceeding 200 M, For Colour Photography (Polychrome) : > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Exceeding 200 M, Other Than For Colour Photography :
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Exceeding 200 M, Other Than For Colour Photography : > Photographic Film Of A Width 620 Mm In Rolls
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Exceeding 200 M, Other Than For Colour Photography : > Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Exceeding 200 M, Other Than For Colour Photography : > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Not Exceeding 200 M:
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Not Exceeding 200 M: > Photographic Films (Black And White) Of A Width 620 Mm
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Not Exceeding 200 M: > Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 610 Mm And Of A Length Not Exceeding 200 M: > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 105 Mm But Not Exceeding 610 Mm:
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 105 Mm But Not Exceeding 610 Mm: > Photographic Films Of A Width 120 Mm In Rolls
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 105 Mm But Not Exceeding 610 Mm: > Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 105 Mm But Not Exceeding 610 Mm: > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of a width not exceeding 16 mm and of a length not exceeding 14 m
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Not Exceeding 16 Mm :
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Not Exceeding 16 Mm : > Finished Rolls Of Cinematographic Positive
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Not Exceeding 16 Mm : > Other Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Not Exceeding 16 Mm : > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Not Exceeding 30 M, For Slides
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Not Exceeding 30 M, For Slides > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Not Exceeding 30 M, For Slides
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Not Exceeding 30 M, Other Than For Slides:
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Not Exceeding 30 M, Other Than For Slides: > Finished Rolls Of Cinematographic Positive
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Not Exceeding 30 M, Other Than For Slides: > Other Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Not Exceeding 30 M, Other Than For Slides: > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Exceeding 30 M :
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Exceeding 30 M : > Finished Rolls Of Cinematographic Positive
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Exceeding 30 M : > Other Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 16 Mm But Not Exceeding 35 Mm And Of A Length Exceeding 30 M : > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 35 Mm :
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 35 Mm : > Finished Rolls Of Cinematographic Positive
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 35 Mm : > Other Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 35 Mm : > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of a width exceeding 16 mm but not
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of a width exceeding 35 mm
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Not Exceeding 35 Mm And Of A Length Not Exceeding 30 M:
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Not Exceeding 35 Mm And Of A Length Not Exceeding 30 M: > Not Exceeding 16 Mm
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Not Exceeding 35 Mm And Of A Length Not Exceeding 30 M: > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Not Exceeding 35 Mm And Of A Length Exceeding 30 M: 19
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Not Exceeding 35 Mm And Of A Length Exceeding 30 M: 19 > Not Exceeding 16 Mm
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Not Exceeding 35 Mm And Of A Length Exceeding 30 M: 19 > Other
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 35 Mm:
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 35 Mm: > Cinematographic Film
Chain: Photographic or cinematographic goods > Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed > Of A Width Exceeding 35 Mm: > Other
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