HSN Code 37025510
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed 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
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed 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
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.