Table of Contents
- Updated on : September 20, 2025
HSN Chapter 37: Photographic & Cinematographic Goods GST India
HSN Code & GST Rate for Photographic & Cinematographic Goods - Chapter 37
HSN Chapter 37 has experienced significant changes in the September 2025 GST reforms, with medical imaging and developed photographic materials receiving substantial rate reductions from previous slabs to the highly favorable 5% GST rate. This healthcare-focused restructuring makes medical diagnostic imaging more affordable while maintaining standard commercial rates on raw photographic materials, reflecting India's commitment to accessible healthcare through reduced costs of essential medical imaging and diagnostic services.
Key Classification Factors for Photographic & Cinematographic Goods GST Rates
- Medical Priority Support: X-ray films and medical imaging at highly favorable 5% GST
- Developed Film Benefits: Exposed and developed films at reduced 5% GST rates
- Commercial Photography Rate: Raw materials and chemicals at standard 18% GST
- Healthcare Accessibility Focus: Medical diagnostic materials receive maximum tax relief
Complete HSN Code Table: Photographic & Cinematographic Goods (Chapter 37)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Photographic plates and film for x-ray for medical use | 3701 | 37011010, 37011090, 37012000, 37013000, 37019110, 37019190 |
| 5% | Photographic plates and films, exposed and developed, other than cinematographic film | 3705 | 37051000, 37059010, 37059090 |
| 5% | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films | 3706 | 37061011, 37061012, 37061013, 37061014, 37061015, 37061020 |
| 18% | 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; such as Instant print film, Cinematographic film (other than for x-ray for medical use) | 3701 | 37011010, 37011090, 37012000, 37013000, 37019110, 37019190 |
| 18% | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 3702 | 37021000, 37023110, 37023190, 37023210, 37023290, 37023910 |
| 18% | Photographic paper, paperboard and textiles, sensitised, unexposed | 3703 | 37031010, 37031020, 37032010, 37032020, 37039010, 37039020 |
| 18% | Photographic plates, film, paper, paperboard and textiles, exposed but not developed | 3704 | 37040010, 37040020, 37040030, 37040090 |
| 18% | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films | 3706 | 37061041, 37061042, 37061051, 37061052, 37061059, 37061061 |
| 18% | Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use | 3707 | 37071000, 37079010, 37079090 |
📸 Healthcare-Focused GST Structure for Imaging & Photography - September 2025:
- Medical Imaging Priority: X-ray films for medical use at highly favorable 5% GST supporting affordable healthcare diagnostics
- Developed Film Relief: Exposed and developed films (except feature films) at 5% GST benefiting medical and professional photography
- Healthcare Accessibility: Medical diagnostic imaging materials receive maximum tax support
- Commercial Photography Standards: Raw photographic materials and chemicals at standard 18% GST maintaining industry consistency
- Feature Film Industry Balance: Commercial entertainment films at standard rates supporting professional cinema
- Chemical Processing Support: Photographic chemicals at consistent rates for industry operations
- Professional Service Benefits: Lower rates on developed materials reduce costs for photography services
- Digital Transition Support: Favorable rates on processed materials during industry transition
- Medical Equipment Integration: Imaging materials aligned with broader medical equipment favorable taxation
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered targeted healthcare relief through the "Affordable Healthcare Imaging" initiative, dramatically reducing GST rates on medical imaging materials and developed photographic products. The elimination of the 12% GST slab and strategic reclassification reflect the government's commitment to accessible healthcare diagnostics.
Key decisions for Chapter 37 include:
- Medical Imaging Relief: X-ray films for medical use moved from 12% to 5% GST, significantly reducing healthcare diagnostic costs
- Developed Film Benefits: Exposed and developed photographic films moved from 12% to 5% GST supporting professional photography and medical imaging
- Healthcare Priority: Medical diagnostic materials receive maximum tax relief under simplified structure
- Industry Consistency: Raw photographic materials maintained at standard 18% GST ensuring sector stability
- Feature Film Balance: Commercial entertainment films maintained at standard rates while supporting medical and professional use
- Simplified Compliance: Elimination of 12% slab reduces classification complexity for photographic industry
These reforms align with the government's universal healthcare initiatives, making medical imaging more affordable while supporting both healthcare providers and professional photography services. The changes particularly benefit hospitals, diagnostic centers, and medical practitioners relying on film-based imaging technologies.
📸 Expert GST for Photography & Medical Imaging Industries
Professional tax consultancy for photographic equipment, medical imaging, and cinematographic services under new GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.