3701
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.
As the tariff writes it
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.
Where it sits
- 37Photographic or cinematographic goods
- 3701Photographic 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.
More specific codes under 3701 (5)
- 370110For X-ray :
- 370120Instant Print Film
- 370130Other Plates And Film, With Any Side Exceeding 255 MM
- 370191For Colour Photography (polychrome):
- 370199Other : — under 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.
GST rate
The HSN/SAC schedule sets out codes and descriptions — not rates. GST rates are notified separately and revised by the GST Council, so check this code on the official CBIC rate finder rather than trusting any static list.
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