HSN Code 37022000 -- – Photographic film in rolls, sensitised, unexposed, of any material other than pa (GST Rate 18%)

HSN Code 37022000

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

HSN37022000

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

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 3702
Subheading: 370220
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 film in rolls, sensitised, unexposed, of any material other than pa. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% 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 37022000?
HSN Code 37022000 is the official Harmonized System of Nomenclature code for Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant pr, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 37022000?
HSN Code 37022000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 37022000 belong to?
HSN Code 37022000 falls under Chapter 37 -- Photographic or cinematographic goods of the GST tariff.
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