HSN Code 37011090 -- – Photographic plates and film in the flat, sensitised, unexposed, of any material (GST Rate 5%)

HSN Code 37011090

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 for x-ray: other

HSN37011090

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 for x-ray: other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 3701
Subheading: 370110
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Photographic plates and film in the flat, sensitised, unexposed, of any material. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 37011090?
HSN Code 37011090 is the official Harmonized System of Nomenclature code for Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textile, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 37011090?
HSN Code 37011090 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 37011090 belong to?
HSN Code 37011090 falls under Chapter 37 -- Photographic or cinematographic goods of the GST tariff.
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