GST Rate for HSN 3702
Specific items under 3702
| HSN Code | Description | GST Rate |
|---|---|---|
| 370210 | FOR X-RAY | 18% |
| 370231 | FOR COLOUR PHOTOGRAPHY (POLYCHROME): | 18% |
| 370232 | OTHER, WITH SILVER HALIDE EMULSION: | 18% |
| 370239 | OTHER : | 18% |
| 370241 | OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH EXCEEDING 200 M, FOR COLOUR PHOTOGRAPHY (POLYCHROME) : | 18% |
| 370242 | OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH EXCEEDING 200 M, OTHER THAN FOR COLOUR PHOTOGRAPHY : | 18% |
| 370243 | OF A WIDTH EXCEEDING 610 MM AND OF A LENGTH NOT EXCEEDING 200 M: | 18% |
| 370244 | OF A WIDTH EXCEEDING 105 MM BUT NOT EXCEEDING 610 MM: | 18% |
| 370251 | Of a width not exceeding 16 mm and of a length not exceeding 14 m | 18% |
| 370252 | OF A WIDTH NOT EXCEEDING 16 MM : | 18% |
| 370253 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, FOR SLIDES | 18% |
| 370254 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, OTHER THAN FOR SLIDES: | 18% |
| 370255 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH EXCEEDING 30 M : | 18% |
| 370256 | OF A WIDTH EXCEEDING 35 MM : | 18% |
| 370293 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m | 18% |
| 370294 | Of a width exceeding 16 mm but not | 18% |
| 370295 | Of a width exceeding 35 mm | 18% |
| 370296 | OF A WIDTH NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M: | 18% |
| 370297 | OF A WIDTH NOT EXCEEDING 35 MM AND OF A LENGTH EXCEEDING 30 M: 19 | 18% |
| 370298 | OF A WIDTH EXCEEDING 35 MM: | 18% |
| 37021000 | FOR X-RAY | 18% |
| 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 | 18% |
| 37023110 | CINEMATOGRAPHIC FILM | 18% |
| 37023190 | OTHER | 18% |
| 37023210 | CINEMATOGRAPHIC FILM | 18% |
| 37023290 | OTHER | 18% |
| 37023910 | CINEMATOGRAPHIC FILM | 18% |
| 37023990 | OTHER | 18% |
| 37024110 | CINEMATOGRAPHIC FILM | 18% |
| 37024190 | OTHER | 18% |
| 37024210 | PHOTOGRAPHIC FILM OF A WIDTH 620 MM IN ROLLS | 18% |
| 37024220 | CINEMATOGRAPHIC FILM | 18% |
| 37024290 | OTHER | 18% |
| 37024310 | PHOTOGRAPHIC FILMS (BLACK AND WHITE) OF A WIDTH 620 MM | 18% |
| 37024320 | CINEMATOGRAPHIC FILM | 18% |
| 37024390 | OTHER | 18% |
| 37024410 | PHOTOGRAPHIC FILMS OF A WIDTH 120 MM IN ROLLS | 18% |
| 37024420 | CINEMATOGRAPHIC FILM | 18% |
| 37024490 | OTHER | 18% |
| 37025210 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE | 18% |
| 37025220 | OTHER CINEMATOGRAPHIC FILM | 18% |
| 37025290 | OTHER | 18% |
| 37025300 | OF A WIDTH EXCEEDING 16 MM BUT NOT EXCEEDING 35 MM AND OF A LENGTH NOT EXCEEDING 30 M, FOR SLIDES | 18% |
| 37025410 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE | 18% |
| 37025420 | OTHER CINEMATOGRAPHIC FILM | 18% |
| 37025490 | OTHER | 18% |
| 37025510 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE | 18% |
| 37025520 | OTHER CINEMATOGRAPHIC FILM | 18% |
| 37025590 | OTHER | 18% |
| 37025610 | FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVE | 18% |
| 37025620 | OTHER CINEMATOGRAPHIC FILM | 18% |
| 37025690 | OTHER | 18% |
| 37029611 | NOT EXCEEDING 16 MM | 18% |
| 37029619 | OTHER | 18% |
| 37029711 | NOT EXCEEDING 16 MM | 18% |
| 37029719 | OTHER | 18% |
| 37029810 | CINEMATOGRAPHIC FILM | 18% |
| 37029890 | OTHER | 18% |
Tax calculator for HSN 3702
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 37 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 3702
What is the GST rate for HSN 3702?▾
GST rate for HSN 3702 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 3702 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 3702
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 37.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.