Rate at a Glance
Chapter 37
GST rate guide
Photographic plates, films and chemicals are generally taxed at 18%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 41 HSN codes under 3706
| HSN code | Description |
|---|---|
| 37061011 | Of a width of 35 mm or more: feature films: made wholly in black and white and of a length not exceeding 4,000 m |
| 37061012 | Of a width of 35 mm or more: feature films: made wholly in black and white and of a length exceeding 4,000 m |
| 37061013 | Of a width of 35 mm or more: feature films: made wholly or partly in colour and of a length not exceeding 4,000 m |
| 37061014 | Of a width of 35 mm or more: feature films: made wholly or partly in colour and of a length exceeding 4,000 m |
| 37061015 | Of a width of 35 mm or more: feature films: childrens films certified by the central board of film certification to be childrens film |
| 37061020 | Of a width of 35 mm or more: documentary shorts, and films certified as such by the central board of film certification |
| 37061030 | Of a width of 35 mm or more: news reels and clippings |
| 37061041 | Of a width of 35 mm or more: advertisement shorts and films: made wholly in black and white |
| 37061042 | Of a width of 35 mm or more: advertisement shorts and films: made wholly or partly in colour |
| 37061051 | Of a width of 35 mm or more: other childrens film: patch prints, including logos intended exclusively for the entertainment of children |
| 37061052 | Of a width of 35 mm or more: other childrens film: childrens film certified by the central board of films certification to be childrens film |
| 37061059 | Of a width of 35 mm or more: other childrens film: other |
| 37061061 | Of a width of 35 mm or more: educational shorts, and films: certified as predominantly educational by the central board of film certification |
| 37061062 | Of a width of 35 mm or more: educational shorts, and films: patch prints, including logos intended exclusively for educational purposes |
| 37061063 | Of a width of 35 mm or more: educational shorts, and films: teaching aids including film strips of educational nature |
| 37061069 | Of a width of 35 mm or more: educational shorts, and films: other |
| 37061070 | Of a width of 35 mm or more: short films not elsewhere specified or included |
| 37061091 | Of a width of 35 mm or more: other: audio visual news or audio visual views materials including news clippings |
| 37061092 | Of a width of 35 mm or more: other: master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions |
| 37061099 | Of a width of 35 mm or more: other: other |
| 37069011 | Other: feature films: made wholly in black and white and of a length not exceeding 4,000 m |
| 37069012 | Other: feature films: made wholly in black and white and of a length exceeding 4,000 m |
| 37069013 | Other: feature films: made wholly or partly in colour and of a length not exceeding 4,000 m |
| 37069014 | Other: feature films: made wholly or partly in colour and of a length exceeding 4,000 m |
| 37069015 | Other: feature films: childrens films certified by the central board of film certification to be childrens film |
| 37069020 | Other: documentary shots, and films certified as such by the central board of film certification |
| 37069030 | Other: news reels and clippings |
| 37069041 | Other: advertisement shots and films: made wholly in black and white |
| 37069042 | Other: advertisement shots and films: made wholly or partly in colour |
| 37069051 | Other: other childrens film: patch prints, including logos intended exclusively for the entertainment of children |
| 37069052 | Other: other childrens film: childrens film certified by the central board of films certification to be childrens film |
| 37069059 | Other: other childrens film: other |
| 37069061 | Other: educational shots, and films: certified as predominantly educational by the central board of film certification |
| 37069062 | Other: educational shots, and films: patch prints, including logos intended exclusively for educational purposes |
| 37069063 | Other: educational shots, and films: teaching aids including film strips of educational nature |
| 37069064 | Other: educational shots, and films: certified as predominantly educational, by central board of film certification, of width below 30mm |
| 37069069 | Other: educational shots, and films: other |
| 37069070 | Other: short film not elsewhere specified |
| 37069091 | Other: other: audio visual news or audio visual views materials including news clippings |
| 37069092 | Other: other: master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions |
| 37069099 | Other: other: other |
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