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Free Tools/HSN Code Finder/Chapter 37/HSN 3705
HSN 37054-Digit Heading

HSN 3705: Photographic plates and film – GST Rate

HSN 3705 covers photographic plates and film, exposed and developed. GST on HSN 3705 is 5% (rates effective 22 September 2025). This heading has 5 tariff items, for example 3705 00 00, 3705 10 00 and 3705 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 3705

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

Photographic plates and films, exposed and developed, other than cinematographic film

Reference: Schedule I, S. No. 258 (Spec: 3705)

Sub-Headings & Tariff Items Under 3705

Showing 6 sub-classification codes with complete hierarchy descriptions.

3705006-Digit Sub-heading

Chain: Photographic or cinematographic goods > Photographic Plates And Film, Exposed And Developed, Other Than Cinematographic Film > Photographic Plates And Film, Exposed And Developed,Other Than Cinematographic Film

370500008-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Plates And Film, Exposed And Developed, Other Than Cinematographic Film > Photographic Plates And Film, Exposed And Developed,Other Than Cinematographic Film > Photographic Plates And Film, Exposed And Developed,Other Than Cinematographic Film

370510008-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Plates And Film, Exposed And Developed, Other Than Cinematographic Film > Photographic Paper, Paperboard And Textiles Sensitised, Unexposed For Offset Reproduction

370520008-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Plates And Film, Exposed And Developed, Other Than Cinematographic Film > Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Microfilms

370590108-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Plates And Film, Exposed And Developed, Other Than Cinematographic Film > Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Other: Microfiches

370590908-Digit Tariff Item

Chain: Photographic or cinematographic goods > Photographic Plates And Film, Exposed And Developed, Other Than Cinematographic Film > Photographic Paper, Paperboard And Textiles Sensitised, Unexposed Other: 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 3704
Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed
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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