What products are classified under HSN 3702
It includes Photographic film rolls
HSN Sub Chapter 3702 represents Photographic film rolls under GST classification. This code helps businesses identify Photographic film rolls correctly for billing, taxation, and trade. With HSN Sub Chapter 3702, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic film rolls.
GST Rate for Photographic film rolls under HSN Code 3702. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 37 | 3702 | 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% |
Chapter: 37
Description: Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed
Following Tariff HSN code falls under Photographic film rolls:
| Tariff HSN | Description |
|---|---|
| For X-ray | |
| Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed instant print film | |
| Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Cinematographic film | |
| Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Other | |
| Other film, without perforations, of a width not exceeding 105 mm: Other, with silver halide emulsion: Cinematographic film | |
| Other film, without perforations, of a width not exceeding 105 mm:Other, with silver halide emulsion: Other | |
| Other film, without perforations, of a width not exceeding 105 mm: Other : Cinematographic film | |
| Other film, without perforations, of a width not exceeding 105 mm: Other : Other | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Cinematographic film | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Other | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Photographic film of a width 620 mm in rolls | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Cinematographic film | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Other | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Photographic films (black and white) of a width 620 mm | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Cinematographic film | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Other | |
| Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Photographic films of a width 120 mm in rolls | |
| Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Cinematographic film | |
| Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Other | |
| Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Finished rolls of cinematographic positive | |
| Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other cinematographic film | |
| Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Finished rolls of cinematographic positive | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other cinematographic film | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Finished rolls of cinematographic positive | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other cinematographic film | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other | |
| Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Finished rolls of cinematographic positive | |
| Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other cinematographic film | |
| Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other | |
| Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Not exceeding 16 mm | |
| Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Other | |
| Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Not exceeding 16 mm | |
| Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Other | |
| Other : Of a width exceeding 35 mm: Cinematographic film | |
| Other : Of a width exceeding 35 mm: Other |
For X-ray
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed instant print film
Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Cinematographic film
Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Other
Other film, without perforations, of a width not exceeding 105 mm: Other, with silver halide emulsion: Cinematographic film
Other film, without perforations, of a width not exceeding 105 mm:Other, with silver halide emulsion: Other
Other film, without perforations, of a width not exceeding 105 mm: Other : Cinematographic film
Other film, without perforations, of a width not exceeding 105 mm: Other : Other
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Other
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Photographic film of a width 620 mm in rolls
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Other
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Photographic films (black and white) of a width 620 mm
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Other
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Photographic films of a width 120 mm in rolls
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Cinematographic film
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Other
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other
Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Not exceeding 16 mm
Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Other
Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Not exceeding 16 mm
Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Other
Other : Of a width exceeding 35 mm: Cinematographic film
Other : Of a width exceeding 35 mm: Other
It includes Photographic film rolls
If your outward supply of Photographic film rolls is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Photographic film rolls are forward charge. Check the current notifications for any special cases before deciding.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Use a delivery challan for sending Photographic film rolls to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
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.