Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. Chapter 37: Photographic or cinematographic goods.
Every rate entry that applies to this heading carries this rate. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed Notification 9/2025-CT(R), Schedule II, S.No. 83 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 3702 in the GSTN HSN master (58 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 3702 10 | FOR X-RAY | – | |
| 3702 10 00 | FOR X-RAY | – | Save |
| 3702 20 00 | 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 | – | Save |
| 3702 31 | FOR COLOUR PHOTOGRAPHY (POLYCHROME): | – | |
| 3702 31 10 | CINEMATOGRAPHIC FILM | – | Save |
| 3702 31 90 | OTHER | – | Save |
| 3702 32 | OTHER, WITH SILVER HALIDE EMULSION: | – | |
| 3702 32 10 | CINEMATOGRAPHIC FILM | – | Save |
| 3702 32 90 | OTHER | – | Save |
| 3702 39 | OTHER : | – | |
| 3702 39 10 | CINEMATOGRAPHIC FILM | – | Save |
| 3702 39 90 | OTHER | – | Save |
| 3702 41 | OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH EXCEEDING 200 M, FOR COLOUR PHOTOGRAPHY (POLYCHROME) : | – | |
| 3702 41 10 | CINEMATOGRAPHIC FILM | – | Save |
| 3702 41 90 | OTHER | – | Save |
| 3702 42 | OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH EXCEEDING 200 M, OTHER THAN FOR COLOUR PHOTOGRAPHY : | – | |
| 3702 42 10 | PHOTOGRAPHIC FILM OF A WIDTH 620 MM IN ROLLS | – | Save |
| 3702 42 20 | CINEMATOGRAPHIC FILM | – | Save |
| 3702 42 90 | OTHER | – | Save |
| 3702 43 | OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH NOT EXCEEDING 200 M: | – | |
| 3702 43 10 | PHOTOGRAPHIC FILMS (BLACK AND WHITE) OF A WIDTH 620 MM | – | Save |
| 3702 43 20 | CINEMATOGRAPHIC FILM | – | Save |
| 3702 43 90 | OTHER | – | Save |
| 3702 44 | OF A WIDTH EXCEEDING 105 MM BUT NOT EXCEEDING 610 MM: | – | |
| 3702 44 10 | PHOTOGRAPHIC FILMS OF A WIDTH 120 MM IN ROLLS | – | Save |
| 3702 44 20 | CINEMATOGRAPHIC FILM | – | Save |
| 3702 44 90 | OTHER | – | Save |
| 3702 51 | Of a width not exceeding 16 mm and of a length not exceeding 14 m | – | |
| 3702 52 | OF A WIDTH NOT EXCEEDING 16 MM : | – | |
| 3702 52 10 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE | – | Save |
| 3702 52 20 | OTHER CINEMATOGRAPHIC FILM | – | Save |
| 3702 52 90 | OTHER | – | Save |
| 3702 53 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, FOR SLIDES | – | |
| 3702 53 00 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, FOR SLIDES | – | Save |
| 3702 54 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, OTHER THAN FOR SLIDES: | – | |
| 3702 54 10 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE | – | Save |
| 3702 54 20 | OTHER CINEMATOGRAPHIC FILM | – | Save |
| 3702 54 90 | OTHER | – | Save |
| 3702 55 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH EXCEEDING 30 M : | – | |
| 3702 55 10 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE | – | Save |
| 3702 55 20 | OTHER CINEMATOGRAPHIC FILM | – | Save |
| 3702 55 90 | OTHER | – | Save |
| 3702 56 | OF A WIDTH EXCEEDING 35 MM : | – | |
| 3702 56 10 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE | – | Save |
| 3702 56 20 | OTHER CINEMATOGRAPHIC FILM | – | Save |
| 3702 56 90 | OTHER | – | Save |
| 3702 93 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m | – | |
| 3702 94 | Of a width exceeding 16 mm but not | – | |
| 3702 95 | Of a width exceeding 35 mm | – | |
| 3702 96 | OF A WIDTH NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M: | – | |
| 3702 96 11 | NOT EXCEEDING 16 MM | – | Save |
| 3702 96 19 | OTHER | – | Save |
| 3702 97 | OF A WIDTH NOT EXCEEDING 35 MM AND OF A LENGTH EXCEEDING 30 M: 19 | – | |
| 3702 97 11 | NOT EXCEEDING 16 MM | – | Save |
| 3702 97 19 | OTHER | – | Save |
| 3702 98 | OF A WIDTH EXCEEDING 35 MM: | – | |
| 3702 98 10 | CINEMATOGRAPHIC FILM | – | Save |
| 3702 98 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (3702) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. At 18%, goods worth ₹10,000 sold within your State carry CGST ₹900 and SGST ₹900; sold to another State, IGST ₹1,800.
