Photographic paper, paperboard and textiles, 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% | 3703 | Photographic paper, paperboard and textiles, sensitised, unexposed Notification 9/2025-CT(R), Schedule II, S.No. 84 |
| 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 3703 in the GSTN HSN master (9 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 | |
|---|---|---|---|
| 3703 10 | IN ROLLS OF A WIDTH EXCEEDING 610 MM: | – | |
| 3703 10 10 | PHOTOGRAPHIC PAPER OR PAPERBOARD | – | Save |
| 3703 10 20 | TEXTILES | – | Save |
| 3703 20 | OTHER, FOR COLOUR PHOTOGRAPHY (POLYCHROME): | – | |
| 3703 20 10 | PHOTOGRAPHIC PAPER OR PAPERBOARD | – | Save |
| 3703 20 20 | TEXTILES | – | Save |
| 3703 90 | OTHER : | – | |
| 3703 90 10 | PHOTOGRAPHIC PAPER OR PAPERBOARD | – | Save |
| 3703 90 20 | TEXTILES | – | 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 (3703) 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.
