Photographic or cinematographic goods. 146 codes: 7 headings, 34 subheadings and 105 8-digit tariff items, from the GSTN master dated 24 Apr 2026.
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3701PHOTOGRAPHIC 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.| 370110 | FOR X-RAY : |
| 37011010 | MEDICAL |
| 37011090 | OTHER |
| 370120 | INSTANT PRINT FILM |
| 37012000 | INSTANT PRINT FILM |
| 370130 | OTHER PLATES AND FILM, WITH ANY SIDE EXCEEDING 255 MM |
| 37013000 | OTHER PLATES AND FILM, WITH ANY SIDE EXCEEDING 255 MM |
| 370191 | FOR COLOUR PHOTOGRAPHY (POLYCHROME): |
| 37019110 | CINEMATOGRAPHIC FILM |
| 37019190 | OTHER |
| 370199 | OTHER : |
| 37019910 | CINEMATOGRAPHIC FILM |
| 37019990 | OTHER |
3702PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED| 370210 | FOR X-RAY |
| 37021000 | FOR X-RAY |
| 37022000 | 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 |
| 370231 | FOR COLOUR PHOTOGRAPHY (POLYCHROME): |
| 37023110 | CINEMATOGRAPHIC FILM |
| 37023190 | OTHER |
| 370232 | OTHER, WITH SILVER HALIDE EMULSION: |
| 37023210 | CINEMATOGRAPHIC FILM |
| 37023290 | OTHER |
| 370239 | OTHER : |
| 37023910 | CINEMATOGRAPHIC FILM |
| 37023990 | OTHER |
| 370241 | OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH EXCEEDING 200 M, FOR COLOUR PHOTOGRAPHY (POLYCHROME) : |
| 37024110 | CINEMATOGRAPHIC FILM |
| 37024190 | OTHER |
| 370242 | OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH EXCEEDING 200 M, OTHER THAN FOR COLOUR PHOTOGRAPHY : |
| 37024210 | PHOTOGRAPHIC FILM OF A WIDTH 620 MM IN ROLLS |
| 37024220 | CINEMATOGRAPHIC FILM |
| 37024290 | OTHER |
| 370243 | OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH NOT EXCEEDING 200 M: |
| 37024310 | PHOTOGRAPHIC FILMS (BLACK AND WHITE) OF A WIDTH 620 MM |
| 37024320 | CINEMATOGRAPHIC FILM |
| 37024390 | OTHER |
| 370244 | OF A WIDTH EXCEEDING 105 MM BUT NOT EXCEEDING 610 MM: |
| 37024410 | PHOTOGRAPHIC FILMS OF A WIDTH 120 MM IN ROLLS |
| 37024420 | CINEMATOGRAPHIC FILM |
| 37024490 | OTHER |
| 370251 | Of a width not exceeding 16 mm and of a length not exceeding 14 m |
| 370252 | OF A WIDTH NOT EXCEEDING 16 MM : |
| 37025210 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE |
| 37025220 | OTHER CINEMATOGRAPHIC FILM |
| 37025290 | OTHER |
| 370253 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, FOR SLIDES |
| 37025300 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, FOR SLIDES |
| 370254 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, OTHER THAN FOR SLIDES: |
| 37025410 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE |
| 37025420 | OTHER CINEMATOGRAPHIC FILM |
| 37025490 | OTHER |
| 370255 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH EXCEEDING 30 M : |
| 37025510 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE |
| 37025520 | OTHER CINEMATOGRAPHIC FILM |
| 37025590 | OTHER |
| 370256 | OF A WIDTH EXCEEDING 35 MM : |
| 37025610 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE |
| 37025620 | OTHER CINEMATOGRAPHIC FILM |
| 37025690 | OTHER |
| 370293 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m |
| 370294 | Of a width exceeding 16 mm but not |
| 370295 | Of a width exceeding 35 mm |
| 370296 | OF A WIDTH NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M: |
| 37029611 | NOT EXCEEDING 16 MM |
| 37029619 | OTHER |
| 370297 | OF A WIDTH NOT EXCEEDING 35 MM AND OF A LENGTH EXCEEDING 30 M: 19 |
| 37029711 | NOT EXCEEDING 16 MM |
| 37029719 | OTHER |
| 370298 | OF A WIDTH EXCEEDING 35 MM: |
| 37029810 | CINEMATOGRAPHIC FILM |
| 37029890 | OTHER |
3703PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED| 370310 | IN ROLLS OF A WIDTH EXCEEDING 610 MM: |
| 37031010 | PHOTOGRAPHIC PAPER OR PAPERBOARD |
| 37031020 | TEXTILES |
| 370320 | OTHER, FOR COLOUR PHOTOGRAPHY (POLYCHROME): |
| 37032010 | PHOTOGRAPHIC PAPER OR PAPERBOARD |
| 37032020 | TEXTILES |
| 370390 | OTHER : |
| 37039010 | PHOTOGRAPHIC PAPER OR PAPERBOARD |
| 37039020 | TEXTILES |
3704PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED| 370400 | PHOTOGRAPHIC PLATES, FILM, PAPER, PAPER BOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED : |
| 37040010 | PHOTOGRAPHIC PAPER, OR PAPERBOARD |
| 37040020 | CINEMATOGRAPHIC PLATES AND FILM |
| 37040030 | SENSITISED TEXTILES |
| 37040090 | OTHER |
3705PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM| 370500 | PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED,OTHER THAN CINEMATOGRAPHIC FILM |
| 37050000 | PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED,OTHER THAN CINEMATOGRAPHIC FILM |
| 37051000 | PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES SENSITISED, UNEXPOSED FOR OFFSET REPRODUCTION |
| 37052000 | PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES SENSITISED, UNEXPOSED MICROFILMS |
| 37059010 | PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES SENSITISED, UNEXPOSED OTHER: MICROFICHES |
| 37059090 | PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES SENSITISED, UNEXPOSED OTHER: OTHER |
3706CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK| 370610 | OF A WIDTH OF 35 MM OR MORE : |
| 37061011 | MADE WHOLLY IN BLACK AND WHITE AND OF A LENGTH NOT EXCEEDING 4,000 M |
| 37061012 | MADE WHOLLY IN BLACK AND WHITE AND OF A LENGTH EXCEEDING 4,000 M |
| 37061013 | MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH NOT EXCEEDING 4,000 M |
| 37061014 | MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH EXCEEDING 4,000 M |
| 37061015 | CHILDREN'S FILMS CERTIFIED BY THE CENTRAL BOARD OF FILM CERTIFICATION TO BE "CHILDREN'S FILM" |
| 37061020 | DOCUMENTARY SHORTS, AND FILMS CERTIFIED AS SUCH BY THE CENTRAL BOARD OF FILM CERTIFICATION |
| 37061030 | NEWS REELS AND CLIPPINGS |
| 37061041 | MADE WHOLLY IN BLACK AND WHITE |
| 37061042 | MADE WHOLLY OR PARTLY IN COLOUR |
| 37061051 | PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR THE ENTERTAINMENT OF CHILDREN |
| 37061052 | CHILDREN'S FILM CERTIFIED BY THE CENTRAL BOARD OF FILMS CERTIFICATION TO BE "CHILDREN'S FILM" |
| 37061059 | OTHER |
| 37061061 | CERTIFIED AS PREDOMINANTLY EDUCATIONAL BY THE CENTRAL BOARD OF FILM CERTIFICATION |
| 37061062 | PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR EDUCATIONAL PURPOSES |
| 37061063 | TEACHING AIDS INCLUDING FILM STRIPS OF EDUCATIONAL NATURE |
| 37061069 | OTHER |
| 37061070 | SHORT FILMS NOT ELSEWHERE SPECIFIED OR INCLUDED |
| 37061091 | AUDIO-VISUAL NEWS OR AUDIO-VISUAL VIEWS MATERIALS INCLUDING NEWS CLIPPINGS |
| 37061092 | MASTER POSITIVES, EXPOSED NEGATIVES, DUPES AND RUSH PRINTS AS ARE NOT CLEARED FOR PUBLIC EXHIBITIONS |
| 37061099 | OTHER |
| 370690 | OTHER : |
| 37069011 | MADE WHOLLY IN BLACK AND WHITE AND OF A LENGTH NOT EXCEEDING 4,000 M |
| 37069012 | MADE WHOLLY IN BLACK AND WHITE AND OF A LENGTH EXCEEDING 4,000 M |
| 37069013 | MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH NOT EXCEEDING 4,000 M |
| 37069014 | MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH EXCEEDING 4,000 M |
| 37069015 | CHILDREN'S FILMS CERTIFIED BY THE CENTRAL BOARD OF FILM CERTIFICATION TO BE "CHILDREN'S FILM" |
| 37069020 | DOCUMENTARY SHOTS, AND FILMS CERTIFIED AS SUCH BY THE CENTRAL BOARD OF FILM CERTIFICATION |
| 37069030 | NEWS REELS AND CLIPPINGS |
| 37069041 | MADE WHOLLY IN BLACK AND WHITE |
| 37069042 | MADE WHOLLY OR PARTLY IN COLOUR |
| 37069051 | PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR THE ENTERTAINMENT OF CHILDREN |
| 37069052 | CHILDREN'S FILM CERTIFIED BY THE CENTRAL BOARD OF FILMS CERTIFICATION TO BE "CHILDREN'S FILM" |
| 37069059 | OTHER |
| 37069061 | CERTIFIED AS PREDOMINANTLY EDUCATIONAL BY THE CENTRAL BOARD OF FILM CERTIFICATION |
| 37069062 | PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR EDUCATIONAL PURPOSES |
| 37069063 | TEACHING AIDS INCLUDING FILM STRIPS OF EDUCATIONAL NATURE |
| 37069064 | CERTIFIED AS PREDOMINANTLY EDUCATIONAL, BY CENTRAL BOARD OF FILM CERTIFICATION, OF WIDTH BELOW 30MM |
| 37069069 | OTHER |
| 37069070 | SHORT FILM NOT ELSEWHERE SPECIFIED |
| 37069091 | AUDIO-VISUAL NEWS OR AUDIO-VISUAL VIEWS MATERIALS INCLUDING NEWS CLIPPINGS |
| 37069092 | MASTER POSITIVES, EXPOSED NEGATIVES, DUPES AND RUSH PRINTS AS ARE NOT CLEARED FOR PUBLIC EXHIBITIONS |
| 37069099 | OTHER |
3707CHEMICAL 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| 370710 | SENSITIZING EMULSIONS |
| 37071000 | SENSITIZING EMULSIONS |
| 370790 | OTHER: |
| 37079010 | CHEMICAL PRODUCTS MIXED OR COMPOUNDED FOR PHOTOGRAPHIC USES (FOR EXAMPLE, DEVELOPERS AND FIXERS), WHETHER OR NOT IN BULK |
| 37079090 | OTHER |