HSN 3703: Photographic paper – GST Rate

HSN 3703 covers photographic paper, paperboard and textiles, sensitised, unexposed. GST on HSN 3703 is 18% (rates effective 22 September 2025). This heading has 6 tariff items, for example 3703 10 10, 3703 10 20 and 3703 20 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 3703

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

Photographic paper, paperboard and textiles, sensitised, unexposed

Reference: Schedule II, S. No. 84 (Spec: 3703)

Sub-Headings & Tariff Items Under 3703

Showing 9 sub-classification codes with complete hierarchy descriptions.

3703106-Digit Sub-heading

Chain: Photographic or cinematographic goods > Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed > In Rolls Of A Width Exceeding 610 Mm:

370310108-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed > In Rolls Of A Width Exceeding 610 Mm: > Photographic Paper Or Paperboard

370310208-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed > In Rolls Of A Width Exceeding 610 Mm: > Textiles

3703206-Digit Sub-heading

Chain: Photographic or cinematographic goods > Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed > Other, For Colour Photography (Polychrome):

370320108-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed > Other, For Colour Photography (Polychrome): > Photographic Paper Or Paperboard

370320208-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed > Other, For Colour Photography (Polychrome): > Textiles

3703906-Digit Sub-heading

Chain: Photographic or cinematographic goods > Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed > Other :

370390108-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed > Other : > Photographic Paper Or Paperboard

370390208-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed > Other : > Textiles

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 3702

Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, 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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