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Free Tools/HSN Code Finder/Chapter 37/HSN 3704
HSN 37044-Digit Heading

HSN 3704: Photographic plates – GST Rate

HSN 3704 covers photographic plates, film, paper, paperboard and textiles, exposed but not developed. GST on HSN 3704 is 18% (rates effective 22 September 2025). This heading has 4 tariff items, for example 3704 00 10, 3704 00 20 and 3704 00 30.

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 3704

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

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

Reference: Schedule II, S. No. 85 (Spec: 3704)

Sub-Headings & Tariff Items Under 3704

Showing 5 sub-classification codes with complete hierarchy descriptions.

3704006-Digit Sub-heading

Chain: Photographic or cinematographic goods > Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed > Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed :

370400108-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed > Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed : > Photographic Paper, Or Paperboard

370400208-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed > Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed : > Cinematographic Plates And Film

370400308-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed > Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed : > Sensitised Textiles

370400908-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed > Photographic Plates, Film, Paper, Paper Board And Textiles, Exposed But Not Developed : > 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 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 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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