Quick classification guide
4-digit heading: Pick the broad category (e.g. 3701).
Inclusions/exclusions: Confirm your product matches.
Rate check: Verify the latest notifications before filing.
Browse HSN codes in Chapter 37
Next steps
If you’re unsure about the chapter, use the global search and compare descriptions.
Jump to nearby chapters to avoid wrong classification (common GST mistake).
After finalizing your HSN, generate a clean rate card for shop display or staff reference.
Not legal advice • Always verify before filing • Last reviewed: 22 Jan 2026
Analysis of Chapter 37
Photographic or Cinematographic Goods. Films, Plates, Paper. mostly 18%.
Included
- Roll Film
- Instant Print Film
- X-Ray Plates
Excluded
- CamerasGo to Ch 85
- Digital MediaGo to Ch 85
Expert insights
X-Ray Films (Medical) are also here.
- • Film (Ch 37) vs Camera (Ch 85): The device is Ch 85.
Compliance checklist
- • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
- • 6-digit HSN: typically required beyond higher turnover thresholds.
- • Export/Import: use full code as per customs documents.
FAQs for Chapter 37
Is X-Ray film taxed?▾
Yes, usually 18%.
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.
Last reviewed: 22 Jan 2026. How we update content + sources.
Not legal advice • Always verify before filing • Page URLs use your deployed site base.