37 HSN Code: Photographic or Cinematographic Goods
HSN Chapter 37 represents Photographic or Cinematographic Goods under GST classification. This code helps businesses identify Photographic or Cinematographic Goods correctly for billing, taxation, and trade purposes. With HSN Chapter 37, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic or Cinematographic Goods.
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Sub Chapters under HSN Chapter 37
Following Sub Chapters fall under HSN Chapter 37:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 12% | Photographic 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 | |
| 18% | 18% | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed | |
| 18% | 18% | Photographic paper, paperboard and textiles sensitised, unexposed | |
| 18% | 18% | Photographic plates, film, paper, paper board and textiles, exposed but not developed | |
| 5% | 12% | Photographic plates and film, exposed and developed, other than cinematographic film | |
| 5% | 12% | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | |
| 18% | 18% | Chemical 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 |
Photographic 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
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed
Photographic paper, paperboard and textiles sensitised, unexposed
Photographic plates, film, paper, paper board and textiles, exposed but not developed
Photographic plates and film, exposed and developed, other than cinematographic film
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
Chemical 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
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Case Laws Related to Chapter 37
| Order Number | Description |
|---|---|
| Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Ashok Leyland Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Kalyan Jewellers India Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Venbakkam Commandur Janardhanan, (Proprietor M/S. Law Weekly Journal) (AAR (Authority For Advance Ruling), Tamil Nadu) |
Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra)
Ashok Leyland Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Kalyan Jewellers India Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Venbakkam Commandur Janardhanan, (Proprietor M/S. Law Weekly Journal) (AAR (Authority For Advance Ruling), Tamil Nadu)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.