37Chapter (2-digit)Section VI

HSN Code 37 – Photographic Or Cinematographic Goods

Full GST classification for Photographic Or Cinematographic Goods — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

37

Chapter

37

Digits

2-digit

Section

VI

What is HSN Code 37?

HSN code 37 is the Harmonized System of Nomenclature classification for Photographic Or Cinematographic Goods under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.

This code belongs to Chapter 37 — Photographic Or Cinematographic Goods, which is part of Section VI: Chemical Products. Every GST-registered business supplying photographic or cinematographic goods must quote HSN 37 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 37

LevelCodeDescription
Chapter37photographic or cinematographic goods

GST rate for HSN 37

Goods under HSN 37 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Photographic Or Cinematographic Goods →

Sub-codes under this classification

HSN CodeDescription
3701photographic 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.
3702photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
3703photographic paper, paperboard and textiles, sensitised, unexposed
3704photographic plates, film, paper, paperboard and textiles, exposed but not developed
3705photographic plates and film, exposed and developed, other than cinematographic film
3706cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
3707chemical 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

HSN Code 37 — FAQs

What is HSN code 37?

HSN code 37 classifies "Photographic Or Cinematographic Goods" under India's GST regime. It falls under Chapter 37 (Photographic Or Cinematographic Goods) of the Harmonized System of Nomenclature.

How many digits is HSN code 37?

37 is a 2-digit HSN code — a chapter (2-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 37?

Goods under HSN 37 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Photographic Or Cinematographic Goods.

Which chapter does HSN code 37 belong to?

HSN 37 belongs to Chapter 37 — Photographic Or Cinematographic Goods, part of Section VI: Chemical Products.

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