HSN Chapter 37: Photographic or cinematographic goods (2026)
Every HSN code under Chapter 37 from the GST portal HSN master (updated 2026-06-10): 7 four-digit headings with their 6 and 8-digit codes for GST invoices, e-way bills and customs documents.
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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.
| HSN code | Description |
|---|---|
| 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
| HSN code | Description |
|---|---|
| 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
| HSN code | Description |
|---|---|
| 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
| HSN code | Description |
|---|---|
| 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
| HSN code | Description |
|---|---|
| 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
| HSN code | Description |
|---|---|
| 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
| HSN code | Description |
|---|---|
| 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 |
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