HSN Classification

HSN 37 - Photographic or cinematographic goods

Classification level: Chapter. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type: HSN
Code: 37
Official Description: Photographic or cinematographic goods

Tax guide notes

- GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
- Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
- If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

- Keep product/service description on invoice aligned with the selected HSN/SAC code.
- Review code selection whenever scope of work or product mix changes.
- Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

HSN

3701

PHOTOGRAPHIC 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

3702

PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED

HSN

3703

PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED

HSN

3704

PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED

HSN

3705

PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM

HSN

3706

CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK