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Free Tools/HSN Code Finder/Chapter 37/HSN 3702
HSN 37024-Digit Heading

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 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 3702

18%CGST 9% + SGST 9% / IGST 18%

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

Reference: Schedule II, S. No. 83 (Spec: 3702)

Sub-Headings & Tariff Items Under 3702

Showing 58 sub-classification codes with complete hierarchy descriptions.

3702106-Digit Sub-heading

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

370210008-Digit Tariff Item

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

370220008-Digit Tariff Item

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

3702316-Digit Sub-heading

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):

370231108-Digit Tariff Item

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

370231908-Digit Tariff Item

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

3702326-Digit Sub-heading

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:

370232108-Digit Tariff Item

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

370232908-Digit Tariff Item

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

3702396-Digit Sub-heading

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 :

370239108-Digit Tariff Item

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

370239908-Digit Tariff Item

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

3702416-Digit Sub-heading

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) :

370241108-Digit Tariff Item

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

370241908-Digit Tariff Item

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

3702426-Digit Sub-heading

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 :

370242108-Digit Tariff Item

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

370242208-Digit Tariff Item

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

370242908-Digit Tariff Item

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

3702436-Digit Sub-heading

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:

370243108-Digit Tariff Item

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

370243208-Digit Tariff Item

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

370243908-Digit Tariff Item

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

3702446-Digit Sub-heading

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:

370244108-Digit Tariff Item

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

370244208-Digit Tariff Item

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

370244908-Digit Tariff Item

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

3702516-Digit Sub-heading

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

3702526-Digit Sub-heading

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 :

370252108-Digit Tariff Item

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

370252208-Digit Tariff Item

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

370252908-Digit Tariff Item

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

3702536-Digit Sub-heading

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

370253008-Digit Tariff Item

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

3702546-Digit Sub-heading

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:

370254108-Digit Tariff Item

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

370254208-Digit Tariff Item

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

370254908-Digit Tariff Item

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

3702556-Digit Sub-heading

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 :

370255108-Digit Tariff Item

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

370255208-Digit Tariff Item

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

370255908-Digit Tariff Item

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

3702566-Digit Sub-heading

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 :

370256108-Digit Tariff Item

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

370256208-Digit Tariff Item

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

370256908-Digit Tariff Item

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

3702936-Digit Sub-heading

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

3702946-Digit Sub-heading

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

3702956-Digit Sub-heading

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

3702966-Digit Sub-heading

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:

370296118-Digit Tariff Item

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

370296198-Digit Tariff Item

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

3702976-Digit Sub-heading

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

370297118-Digit Tariff Item

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

370297198-Digit Tariff Item

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

3702986-Digit Sub-heading

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:

370298108-Digit Tariff Item

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

370298908-Digit Tariff Item

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

Other Headings in Chapter 37

HSN 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.
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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