The introduction of the GST system in India on July 1, 2017, mandated that every business owner stay aware of the latest GST rate of their supplied goods. However, the GST rate varies according to the supplied products.
Moreover, the GST rate also varies according to the supply place, which may be local, interstate, intrastate, or export/import from/to other countries. Here comes the role of HSN codes consisting of 6 to 10 digits. These digits determine the type of transaction (within the country, import/export) and are different for diverse products. Here, you will learn every GST Rate & HSN Code highlighted under Chapter 37.
Chapter 37 of GST Rate & HSN Code
Chapter 37 of GST Rate & HSN Code includes several products related to cinematography and photography. These are film rolls, cameras, lenses, and other filmmaking and photography accessories. The tabulated form for each of the products and the corresponding GST Rates with HSN Codes are as follows-
| HSN Code | Description | GST Rate | Effective Date |
| 3701 | Photographic film and plates for medical use and X-rays | 12% | July 1 2017 |
| 3701 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard
Instant printed film in a sensitized, flat, and unexposed whether present in packs or not |
18% | July 1 2017 |
| 370110 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: For X-rays |
12% | July 1 2017 |
| 37011010 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: For X-rays: Medical |
12% | July 1 2017 |
| 37011090 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: For X-rays: Other |
18% | July 1 2017 |
| 37012000 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: Instant print film |
18% | July 1 2017 |
| 37013000 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: Other film and plates with its one side exceeding the size of 255mm |
18% | July 1 2017 |
| 370191 | For polychrome or color photography | 18% | July 1 2017 |
| 37019110 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: For polychrome or color photography: Cinematog |
18% | July 1 2017 |
| 37019190 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: For polychrome or color photography: Other |
18% | July 1 2017 |
| 370199 | Other | 18% | July 1 2017 |
| 37019910 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: Other: Cinematic Film |
18% | July 1 2017 |
| 37019990 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed whether present in packs or not: Other: Other |
18% | July 1 2017 |
| 3702 | Photographic film in the form of rolls, unexposed, sensitized, and materials different from paperboard, textiles, or plain papers; instant printed film in unexposed and sensitized forms or rolls | 18% | July 1 2017 |
| 37021000 | Photographic film in the form of rolls, unexposed, sensitized, and materials different from paperboard, textiles, or plain papers; instant printed film in unexposed and sensitized forms or rolls: For X-ray | 18% | July 1 2017 |
| 37022000 | Photographic film in the form of rolls, unexposed, sensitized, and materials different from paperboard, textiles, or plain papers; instant printed film in unexposed and sensitized forms or rolls: Instant print film | 18% | July 1 2017 |
| 370231 | For polychrome or color photography | 18% | July 1 2017 |
| 37023110 and 37023190 | Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: For polychrome or color photography | 18% | July 1 2017 |
| 370232 | Other with the emulsion of silver halide | 18% | July 1 2017 |
| 37023210 and 37023290 | Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Other with the emulsion of silver halide | 18% | July 1 2017 |
| 370239 | Other | 18% | July 1 2017 |
| 37023910 | Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Other: Cinematographic film | 18% | July 1 2017 |
| 37023990 | Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Other: Other | 18% | July 1 2017 |
| 370241 | Of any width that exceeds 610mm but of any length | 18% | July 1 2017 |
| 37024110 and 37024190 | Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Of any width that exceeds 610mm but of any length | 18% | July 1 2017 |
| 370242 | Of any width that exceeds 610mm and of any length exceeding 200m, excluding the ones used for color photography | 18% | July 1 2017 |
| 37024210, 37024220, and
37024290 |
Photographic films in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Of any width that exceeds 610mm and of any length exceeding 200m excluding the ones used for color photography | 18% | July 1 2017 |
| 370243 | Of any width that exceeds 610mm and of any length up to 200m | 18% | July 1 2017 |
| 37024310,
37024320, and 37024390 |
Photographic film in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Of any width that exceeds 610mm and of any length up to 200m | 18% | July 1 2017 |
| 370244 | Of any width between 105mm and 610mm | 18% | July 1 2017 |
| 37024410, 37024420, and 37024490 | Photographic film in the form of rolls, unexposed, sensitized, and of every material excluding a piece of paper, paperboard, and textiles; Instant print film in the form of rolls and other unexposed or sensitized films that do not contain any perforation; of width up to 105mm: Of any width between 105mm and 610mm | ||
| 370251 | Of a width up to 16mm while a length up to 14m | 18% | July 1 2017 |
| 370252 | Of a width up to 16mm while a length higher than 14m | 18% | July 1 2017 |
| 37025210, 37025220, 37025290, and 37025300 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed, For polychrome or color photography: Of a width up to 16mm while a length higher than 14m |
18% | July 1 2017 |
| 370254 | Of a width between 16mm and 35mm while a length up to 30m excluding the slides | 18% | July 1 2017 |
| 37025410, 37025420, and 37025490 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed, for polychrome or color photography: Of a width between 16mm and 35mm while a length up to 30m excluding the slides |
18% | July 1 2017 |
| 370255 | Of a width between 16mm and 35mm while a length more than 30m | 18% | July 1 2017 |
| 37025510, 37025520, and 37025590 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed, for polychrome or color photography: Of a width between 16mm and 35mm while a length more than 30m |
18% | July 1 2017 |
| 370256 | Of a width more than 35mm | 18% | July 1 2017 |
| 37025610, 37025620, and 37025690 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed, for polychrome or color photography: Of a width more than 35mm |
18% | July 1 2017 |
| 370293 and 370294 | Of a width between 16mm and 35mm and a length up to 30m | 18% | July 1 2017 |
| 370295 | Of a width more than 35mm | 18% | July 1 2017 |
| 370296 | Of a width up to 35mm and a length up to 30m | 18% | July 1 2017 |
| 37029611 and 37029619 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed: Other: Of a width up to 35mm and a length up to 30m: Cinematographic film |
18% | July 1 2017 |
| 370297 | Of a width up to 35mm and a length more than 30m | 18% | July 1 2017 |
| 37029711 and 37029719 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed: Other: Of a width up to 35mm and a length more than 30m |
18% | July 1 2017 |
| 370298 | Of a width more than 35mm | 18% | July 1 2017 |
| 37029810 and 37029890 | Photographic film and plates in an unexposed, sensitized, flat, or material excluding paper, textiles, or paperboard;
Instant printed film in a sensitized, flat, and unexposed: Other: Of a width more than 35mm |
18% | July 1 2017 |
| 3703 | Paperboard, photographic paper, and textile sensitized and unexposed | 18% | July 1 2017 |
| 370310 | In rolls whose width are more than 610mm | 18% | July 1 2017 |
| 37031010 | Paperboard, photographic paper, and textile sensitized, and unexposed: In rolls whose width are more than 610mm: Paperboard or photographic paper | 18% | July 1 2017 |
| 37031020 | Paperboard, photographic paper, and textile sensitized, and unexposed: In rolls whose width are more than 610mm: Textiles | 18% | July 1 2017 |
| 370320 | Other than polychrome or color photography | 18% | July 1 2017 |
| 37032010 | Paperboard, photographic paper, and textile sensitized, and unexposed: Other than polychrome or color photography: Paperboard or photographic paper | 18% | July 1 2017 |
| 37032020 | Paperboard, photographic paper, and textile sensitized, and unexposed: Other than polychrome or color photography: Textiles | 18% | July 1 2017 |
| 370390 | Other | 18% | July 1 2017 |
| 37039010 | Paperboard, photographic paper, and textile sensitized, and unexposed: Other: Paperboard or photographic paper | 18% | July 1 2017 |
| 37039020 | Paperboard, photographic paper, and textile sensitized, and unexposed: Other: Textiles | 18% | July 1 2017 |
| 3704 | Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed | 18% | July 1 2017 |
| 370400 | Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed | 18% | July 1 2017 |
| 37040010 | Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed: Paperboard or photographic paper | 18% | July 1 2017 |
| 37040020 | Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed: Cinematographic film and plates | 18% | July 1 2017 |
| 37040030 | Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed: Sensitized textiles | 18% | July 1 2017 |
| 37040090 | Photographic film, plates, paperboard, paper, and textiles, all of which are not developed but exposed: Other | 18% | July 1 2017 |
| 3705 | Photographic film, plates, paperboard, paper, and textiles both exposed and developed | 12% | July 1 2017 |
| 37050000 | Photographic film, plates, paperboard, paper, and textiles both exposed and developed: Other than cinematographic film | 12% | July 1 2017 |
| 37051000 | Photographic film, plates, paperboard, paper, and textiles both exposed and developed: Other than cinematographic film: Exposed for offset reproduction | 12% | July 1 2017 |
| 37052000 | Photographic film, plates, paperboard, paper, and textiles both exposed and developed: Other than cinematographic film: Microfilms | 12% | July 1 2017 |
| 37059010 | Photographic film, plates, paperboard, paper, and textiles both exposed and developed: Other than cinematographic film: Microfiches | 12% | July 1 2017 |
| 37059090 | Photographic film, plates, paperboard, paper, and textiles both exposed and developed: Other than cinematographic film: Other | 12% | July 1 2017 |
| 3706 | Photographic films and plates developed and exposed whether incorporating soundtrack or not and comprising of only soundtracks excluding the feature films | 12% | July 1 2017 |
| 3706 | Photographic films and plates developed and exposed whether incorporating soundtrack or not and comprising of only soundtracks for feature films | 18% | July 1 2017 |
| 3707 | Chemical preparations to use for photography (excluding the glues, varnishes, adhesives, and related preparations), unmixed photographic products for photography placed in measures portions or placed for retail sale and ready-to-use formats | 18% | July 1 2017 |
Conclusion
Individuals in all types of businesses categorized under the filmmaking and photography industries must understand the HSN Codes and GST rates highlighted in Chapter 37. However, if you still have queries, you may contact the relevant officers/authorities to stay compliant with the latest Indian tax regulations.
Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit CBIC website.
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