HSN code 3704 — PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, E
HSN · heading18%PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED
This code covers photographic plates, film, paper, paperboard and textiles that have been exposed to light (meaning they have captured an image) but have not yet been processed or developed. These are intermediate products in the photography workflow, between taking a photograph and producing the final image.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 18% | 9% | 9% | Sch II S.No 85 |
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
raw exposed platesexposed cinema filmexposed filmexposed negative filmexposed photo platesexposed photo textileexposed photographic paperlatent image film
more specific codes
sibling codes
- 3701PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAP
- 3702PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD
- 3703PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED
- 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