Chapter 37GST Classification
Photographic or Cinematographic Goods
Covers photographic film, paper, and chemicals.
Based on Customs Tariff ActUpdated: December 2025
Total Codes146
Dominant RateFilms and chemicals are 18%.
Includes: Photo Film, X-Ray Film, Photo Chemicals...
How to find the correct HSN Code in Chapter 37?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 37
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What does Chapter 37 Cover?
Covers photographic film, paper, and chemicals.
Included
- Roll Film
- Instant Print Film
- X-Ray Plates
Excluded
- CamerasGo to Ch 85
- Digital MediaGo to Ch 85
Common Confusions
- • Film (Ch 37) vs Camera (Ch 85): The device is Ch 85.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 37
Is X-Ray film taxed?
Yes, usually 18%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.