GST HSN Chapter 37

Photographic or cinematographic goods

This chapter covers photographic or cinematographic goods such as photographic plates, film, paper, etc.

Simple Summary

Chapter 37 covers Photographic or cinematographic goods.

What is NOT covered?

This chapter excludes Printed books (Chapter 49).

UQC Guidance

SQM / NOS

GST Rate Summary

Generally 18%.

HSN Codes in this Chapter

Type below to narrow down your search

HSN Code Description Action
37 Photographic or cinematographic goods Use
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. Use
370110 FOR X-RAY : Use
37011010 MEDICAL Use
37011090 OTHER Use
370120 INSTANT PRINT FILM Use
37012000 INSTANT PRINT FILM Use
370130 OTHER PLATES AND FILM, WITH ANY SIDE EXCEEDING 255 MM Use
37013000 OTHER PLATES AND FILM, WITH ANY SIDE EXCEEDING 255 MM Use
370191 FOR COLOUR PHOTOGRAPHY (POLYCHROME): Use
37019110 CINEMATOGRAPHIC FILM Use
37019190 OTHER Use
370199 OTHER : Use
37019910 CINEMATOGRAPHIC FILM Use
37019990 OTHER Use
3702 PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED Use
370210 FOR X-RAY Use
37021000 FOR X-RAY Use
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 Use
370231 FOR COLOUR PHOTOGRAPHY (POLYCHROME): Use
37023110 CINEMATOGRAPHIC FILM Use
37023190 OTHER Use
370232 OTHER, WITH SILVER HALIDE EMULSION: Use
37023210 CINEMATOGRAPHIC FILM Use
37023290 OTHER Use
370239 OTHER : Use
37023910 CINEMATOGRAPHIC FILM Use
37023990 OTHER Use
370241 OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH EXCEEDING 200 M, FOR COLOUR PHOTOGRAPHY (POLYCHROME) : Use
37024110 CINEMATOGRAPHIC FILM Use
37024190 OTHER Use
370242 OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH EXCEEDING 200 M, OTHER THAN FOR COLOUR PHOTOGRAPHY : Use
37024210 PHOTOGRAPHIC FILM OF A WIDTH 620 MM IN ROLLS Use
37024220 CINEMATOGRAPHIC FILM Use
37024290 OTHER Use
370243 OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH NOT EXCEEDING 200 M: Use
37024310 PHOTOGRAPHIC FILMS (BLACK AND WHITE) OF A WIDTH 620 MM Use
37024320 CINEMATOGRAPHIC FILM Use
37024390 OTHER Use
370244 OF A WIDTH EXCEEDING 105 MM BUT NOT EXCEEDING 610 MM: Use
37024410 PHOTOGRAPHIC FILMS OF A WIDTH 120 MM IN ROLLS Use
37024420 CINEMATOGRAPHIC FILM Use
37024490 OTHER Use
370251 Of a width not exceeding 16 mm and of a length not exceeding 14 m Use
370252 OF A WIDTH NOT EXCEEDING 16 MM : Use
37025210 FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE Use
37025220 OTHER CINEMATOGRAPHIC FILM Use
37025290 OTHER Use
370253 OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, FOR SLIDES Use
37025300 OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, FOR SLIDES Use
370254 OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, OTHER THAN FOR SLIDES: Use
37025410 FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE Use
37025420 OTHER CINEMATOGRAPHIC FILM Use
37025490 OTHER Use
370255 OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH EXCEEDING 30 M : Use
37025510 FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE Use
37025520 OTHER CINEMATOGRAPHIC FILM Use
37025590 OTHER Use
370256 OF A WIDTH EXCEEDING 35 MM : Use
37025610 FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE Use
37025620 OTHER CINEMATOGRAPHIC FILM Use
37025690 OTHER Use
370293 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m Use
370294 Of a width exceeding 16 mm but not Use
370295 Of a width exceeding 35 mm Use
370296 OF A WIDTH NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M: Use
37029611 NOT EXCEEDING 16 MM Use
37029619 OTHER Use
370297 OF A WIDTH NOT EXCEEDING 35 MM AND OF A LENGTH EXCEEDING 30 M: 19 Use
37029711 NOT EXCEEDING 16 MM Use
37029719 OTHER Use
370298 OF A WIDTH EXCEEDING 35 MM: Use
37029810 CINEMATOGRAPHIC FILM Use
37029890 OTHER Use
3703 PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED Use
370310 IN ROLLS OF A WIDTH EXCEEDING 610 MM: Use
37031010 PHOTOGRAPHIC PAPER OR PAPERBOARD Use
37031020 TEXTILES Use
370320 OTHER, FOR COLOUR PHOTOGRAPHY (POLYCHROME): Use
37032010 PHOTOGRAPHIC PAPER OR PAPERBOARD Use
37032020 TEXTILES Use
370390 OTHER : Use
37039010 PHOTOGRAPHIC PAPER OR PAPERBOARD Use
37039020 TEXTILES Use
3704 PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED Use
370400 PHOTOGRAPHIC PLATES, FILM, PAPER, PAPER BOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED : Use
37040010 PHOTOGRAPHIC PAPER, OR PAPERBOARD Use
37040020 CINEMATOGRAPHIC PLATES AND FILM Use
37040030 SENSITISED TEXTILES Use
37040090 OTHER Use
3705 PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM Use
370500 PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED,OTHER THAN CINEMATOGRAPHIC FILM Use
37050000 PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED,OTHER THAN CINEMATOGRAPHIC FILM Use
37051000 PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES SENSITISED, UNEXPOSED FOR OFFSET REPRODUCTION Use
37052000 PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES SENSITISED, UNEXPOSED MICROFILMS Use
37059010 PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES SENSITISED, UNEXPOSED OTHER: MICROFICHES Use
37059090 PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES SENSITISED, UNEXPOSED OTHER: OTHER Use
3706 CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK Use
370610 OF A WIDTH OF 35 MM OR MORE : Use
37061011 MADE WHOLLY IN BLACK AND WHITE AND OF A LENGTH NOT EXCEEDING 4,000 M Use
37061012 MADE WHOLLY IN BLACK AND WHITE AND OF A LENGTH EXCEEDING 4,000 M Use
37061013 MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH NOT EXCEEDING 4,000 M Use
37061014 MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH EXCEEDING 4,000 M Use
37061015 CHILDREN'S FILMS CERTIFIED BY THE CENTRAL BOARD OF FILM CERTIFICATION TO BE "CHILDREN'S FILM" Use
37061020 DOCUMENTARY SHORTS, AND FILMS CERTIFIED AS SUCH BY THE CENTRAL BOARD OF FILM CERTIFICATION Use
37061030 NEWS REELS AND CLIPPINGS Use
37061041 MADE WHOLLY IN BLACK AND WHITE Use
37061042 MADE WHOLLY OR PARTLY IN COLOUR Use
37061051 PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR THE ENTERTAINMENT OF CHILDREN Use
37061052 CHILDREN'S FILM CERTIFIED BY THE CENTRAL BOARD OF FILMS CERTIFICATION TO BE "CHILDREN'S FILM" Use
37061059 OTHER Use
37061061 CERTIFIED AS PREDOMINANTLY EDUCATIONAL BY THE CENTRAL BOARD OF FILM CERTIFICATION Use
37061062 PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR EDUCATIONAL PURPOSES Use
37061063 TEACHING AIDS INCLUDING FILM STRIPS OF EDUCATIONAL NATURE Use
37061069 OTHER Use
37061070 SHORT FILMS NOT ELSEWHERE SPECIFIED OR INCLUDED Use
37061091 AUDIO-VISUAL NEWS OR AUDIO-VISUAL VIEWS MATERIALS INCLUDING NEWS CLIPPINGS Use
37061092 MASTER POSITIVES, EXPOSED NEGATIVES, DUPES AND RUSH PRINTS AS ARE NOT CLEARED FOR PUBLIC EXHIBITIONS Use
37061099 OTHER Use
370690 OTHER : Use
37069011 MADE WHOLLY IN BLACK AND WHITE AND OF A LENGTH NOT EXCEEDING 4,000 M Use
37069012 MADE WHOLLY IN BLACK AND WHITE AND OF A LENGTH EXCEEDING 4,000 M Use
37069013 MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH NOT EXCEEDING 4,000 M Use
37069014 MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH EXCEEDING 4,000 M Use
37069015 CHILDREN'S FILMS CERTIFIED BY THE CENTRAL BOARD OF FILM CERTIFICATION TO BE "CHILDREN'S FILM" Use
37069020 DOCUMENTARY SHOTS, AND FILMS CERTIFIED AS SUCH BY THE CENTRAL BOARD OF FILM CERTIFICATION Use
37069030 NEWS REELS AND CLIPPINGS Use
37069041 MADE WHOLLY IN BLACK AND WHITE Use
37069042 MADE WHOLLY OR PARTLY IN COLOUR Use
37069051 PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR THE ENTERTAINMENT OF CHILDREN Use
37069052 CHILDREN'S FILM CERTIFIED BY THE CENTRAL BOARD OF FILMS CERTIFICATION TO BE "CHILDREN'S FILM" Use
37069059 OTHER Use
37069061 CERTIFIED AS PREDOMINANTLY EDUCATIONAL BY THE CENTRAL BOARD OF FILM CERTIFICATION Use
37069062 PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR EDUCATIONAL PURPOSES Use
37069063 TEACHING AIDS INCLUDING FILM STRIPS OF EDUCATIONAL NATURE Use
37069064 CERTIFIED AS PREDOMINANTLY EDUCATIONAL, BY CENTRAL BOARD OF FILM CERTIFICATION, OF WIDTH BELOW 30MM Use
37069069 OTHER Use
37069070 SHORT FILM NOT ELSEWHERE SPECIFIED Use
37069091 AUDIO-VISUAL NEWS OR AUDIO-VISUAL VIEWS MATERIALS INCLUDING NEWS CLIPPINGS Use
37069092 MASTER POSITIVES, EXPOSED NEGATIVES, DUPES AND RUSH PRINTS AS ARE NOT CLEARED FOR PUBLIC EXHIBITIONS Use
37069099 OTHER Use
3707 CHEMICAL 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 Use
370710 SENSITIZING EMULSIONS Use
37071000 SENSITIZING EMULSIONS Use
370790 OTHER: Use
37079010 CHEMICAL PRODUCTS MIXED OR COMPOUNDED FOR PHOTOGRAPHIC USES (FOR EXAMPLE, DEVELOPERS AND FIXERS), WHETHER OR NOT IN BULK Use
37079090 OTHER Use