GoodsHSN 3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed — GST rate 18%
18%GST
Condition: other than paper
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 3702 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed classified under HSN 3702 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than paper.