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Chapter 37 — Photographic or Cinematographic Goods

7 HSN codes with GST rates in this chapter.

HSN CodeDescriptionIGST
3701Photographic plates and film for x-ray for medical use5% / 18%
3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed18%
3703Photographic paper, paperboard and textiles, sensitised, unexposed18%
3704Photographic plates, film, paper, paperboard and textiles, exposed but not developed18%
3705Photographic plates and films, exposed and developed, other than cinematographic film5%
3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films5% / 18%
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 use18%
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