Chapter 37 – HSN Code & GST Rate for Photographic or Cinematographic Goods
Chapter 37 of the Harmonized System of Nomenclature (HSN) covers a wide range of products related to photography and cinematography. These products include cameras, film rolls, lenses, and other accessories used in photography and filmmaking. Understanding the HSN codes and GST rates for Chapter 37 products is essential for businesses in the photography and filmmaking industries. Let’s explore the HSN codes and GST rates for Chapter 37 products in India:
| Products Description | HSN Codes | Export & Import HSN Codes | GST Rate |
|---|---|---|---|
| Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs | 3701 | 370110, 370120 | 18% |
| Photographic paper, paperboard, and textiles, sensitized, unexposed | 3702 | 370210, 370220, 370230 | 18% |
| Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films | 3703 | 370310, 370320, 370390 | 18% |
| Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed | 3702 | 370240, 370250 | 18% |
| Photographic plates, film, paper, paperboard and textiles, exposed but not developed | 3704 | 370400 | 18% |
| Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, feature films | 3706 | 370610, 370620 | 18% |
| Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus; parts and accessories | 9007 | 900710, 900720, 900791, 900792, 900793 | 18% |
Please verify these HSN codes, Export & Import HSN Codes, and GST rates with the relevant authorities to ensure compliance with Indian tax regulations. This information serves as a guide for businesses dealing with photographic or cinematographic goods, aiding in accurate tax calculation and invoicing.
