HSN code 3702 — PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MA
HSN · heading18%PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED
Photographic film supplied in rolls that is light-sensitive and has not yet been exposed to light. This includes all types of unexposed sensitised film except those made of paper, paperboard, or textiles, as well as instant print film in rolls that is unexposed.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 18% | 9% | 9% | Sch II S.No 83 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
motion picture film rolls35mm unexposed filmblack and white film rollscamera film rollscinematograph film unexposedcolor film rollsfilm stock rollsinstant print film rollsphotographic emulsion filmphotographic film rollsphotographic negative filmsensitised film unexposedunexposed film stock
more specific codes
- 370210FOR X-RAY
- 37022000PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPER-BOAR
- 370231FOR COLOUR PHOTOGRAPHY (POLYCHROME):
- 370232OTHER, WITH SILVER HALIDE EMULSION:
- 370239OTHER :
- 370241OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH EXCEEDING 200 M, FOR COLOUR PHOTOGRAPHY (POLYCHROME
- 370242OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH EXCEEDING 200 M, OTHER THAN FOR COLOUR PHOTOGRAPHY
- 370243OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH NOT EXCEEDING 200 M:
- 370244OF A WIDTH EXCEEDING 105 MM BUT NOT EXCEEDING 610 MM:
- 370251Of a width not exceeding 16 mm and of a length not exceeding 14 m
- 370252OF A WIDTH NOT EXCEEDING 16 MM :
- 370253OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, FOR SLID
- 370254OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, OTHER TH
- 370255OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH EXCEEDING 30 M :
- 370256OF A WIDTH EXCEEDING 35 MM :
- 370293Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m
- 370294Of a width exceeding 16 mm but not
- 370295Of a width exceeding 35 mm
- 370296OF A WIDTH NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M:
- 370297OF A WIDTH NOT EXCEEDING 35 MM AND OF A LENGTH EXCEEDING 30 M: 19
- 370298OF A WIDTH EXCEEDING 35 MM:
sibling codes
- 3701PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAP
- 3703PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED
- 3704PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED
- 3705PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM
- 3706CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSIS
- 3707CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES (OTHER THAN VARNISHES, GLUES, ADHESIVES AND SIMILAR
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compiled from official sources · not tax advice · verify with your tax advisor before filing