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Section VI · Chapter 37

Photographic or cinematographic goods

Chapter Notes

1
This Chapter does not cover waste or scrap.
2

In this Chapter the word ā€œphotographicā€ relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive surfaces.

[HS2022 Changes in this chapter w.e.f. 1 jan 2022 by Finance Act, 2021 - The words "including thermosensitive" inserted]

Chapter Supplementary Notes

1
In this Chapter, the term ā€œCentral Board of Film Certificationā€ means the authority established under law in India for the purpose of certifying the films.

Tariff Items

Heading Sub Heading Item No. Dash Description Unit BCD BCD Effective IGST SWS
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
3701 3701 10 For X-ray :
3701 3701 10 3701 10 10 Medical m2 10% -
3701 3701 10 3701 10 90 Other m2 10% -
3701 3701 20 00 Instant print film kg. 10% -
3701 3701 30 00 Other plates and film, with any side exceeding 255 mm m2 10% -
3701 3701 91 For colour photography (Polychrome):
3701 3701 91 3701 91 10 Cinematographic film kg. 10% -
3701 3701 91 3701 91 90 Other kg. 10% -
3701 3701 99 Other :
3701 3701 99 3701 99 10 Cinematographic film m2 10%
3701 3701 99 3701 99 90 Other m2 10%
3702 PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPER-BOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED
3702 3702 10 00 For X-ray m2 10%
3702 3702 31 For colour photography (Polychrome):
3702 3702 31 3702 31 10 Cinematographic film u 10% -
3702 3702 31 3702 31 90 Other u 10% -
3702 3702 32 Other, with silver halide emulsion:
3702 3702 32 3702 32 10 Cinematographic film m2 10%
3702 3702 32 3702 32 90 Other m2 10%
3702 3702 39 Other:
3702 3702 39 3702 39 10 Cinematographic film m2 10%
3702 3702 39 3702 39 90 Other m2 10%
3702 3702 41 Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) :
3702 3702 41 3702 41 10 Cinematographic film m2 10%
3702 3702 41 3702 41 90 Other m2 10%
3702 3702 42 Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography :
3702 3702 42 3702 42 10 Photographic film of a width 620 mm in rolls m2 10%
3702 3702 42 3702 42 20 Cinematographic film m2 10%
3702 3702 42 3702 42 90 Other m2 10%
3702 3702 43 Of a width exceeding 610 mm and of a length not exceeding 200 m:
3702 3702 43 3702 43 10 Photographic films (black and white) of a width 620 mm m2 10%
3702 3702 43 3702 43 20 Cinematographic film m2 10%
3702 3702 43 3702 43 90 Other m2 10%
3702 3702 44 Of a width exceeding 105 mm but not exceeding 610 mm:
3702 3702 44 3702 44 10 Photographic films of a width 120 mm in rolls m2 10%
3702 3702 44 3702 44 20 Cinematographic film m2 10%
3702 3702 44 3702 44 90 Other m2 10%
3702 3702 52 Of a width not exceeding 16 mm :
3702 3702 52 3702 52 10 Finished rolls of cinematographic positive m 10%
3702 3702 52 3702 52 20 Other cinematographic film m 10%
3702 3702 52 3702 52 90 Other m 10%
3702 3702 53 00 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides m 10%
3702 3702 54 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides:
3702 3702 54 3702 54 10 Finished rolls of cinematographic positive m 10% -
3702 3702 54 3702 54 20 Other cinematographic film m 10% -
3702 3702 54 3702 54 90 Other m 10% -
3702 3702 55 Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m :
3702 3702 55 3702 55 10 Finished rolls of cinematographic positive m 10% -
3702 3702 55 3702 55 20 Other cinematographic film m 10% -
3702 3702 55 3702 55 90 Other m 10% -
3702 3702 56 Of a width exceeding 35 mm :
3702 3702 56 3702 56 10 Finished rolls of cinematographic positive m 10% -
3702 3702 56 3702 56 20 Other cinematographic film m 10% -
3702 3702 56 3702 56 90 Other m 10% -
3702 3702 96 Of a width not exceeding 35 mm and of a length not exceeding 30 m:
3702 3702 96 3702 96 11 Not exceeding 16 mm m 10% -
3702 3702 96 3702 96 19 Other m 10% -
3702 3702 97 Of a width not exceeding 35 mm and of a length exceeding 30 m : 20
3702 3702 97 3702 97 11 Not exceeding 16 mm m1 0% -
3702 3702 97 3702 97 19 Other m 10% -
3702 3702 98 Of a width exceeding 35 mm:
3702 3702 98 3702 98 10 Cinematographic film m 10% -
3702 3702 98 3702 98 90 Other m 10% -
3703 PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED
3703 3703 10 In rolls of a width exceeding 610 mm:
3703 3703 10 3703 10 10 Photographic paper or paperboard kg. 10% -
3703 3703 10 3703 10 20 Textiles kg. 10% -
3703 3703 20 Other, for colour photography (polychrome):
3703 3703 20 3703 20 10 Photographic paper or paperboard kg. 10% -
3703 3703 20 3703 20 20 Textiles kg. 10% -
3703 3703 90 Other :
3703 3703 90 3703 90 10 Photographic paper or paperboard kg. 10% -
3703 3703 90 3703 90 20 Textiles kg. 10% -
3704 PHOTOGRAPHIC PLATES, FILM, PAPER, PAPER BOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED
3704 3704 00 Photographic plates, film, paper, paper board and textiles, exposed but not
3704 3704 00 3704 00 10 kg. 10% -
3704 3704 00 3704 00 20 Cinematographic plates and film kg. 10% -
3704 3704 00 3704 00 30 Sensitised textiles kg. 10% -
3704 3704 00 3704 00 90 Other kg. 10% -
3705 PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM
3705 3705 00 00 Photographic plates and film, exposed and developed, other than cinematographic film kg. 10%
3706 CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK
3706 3706 10 Of a width of 35 mm or more :
3706 3706 10 3706 10 11 Made wholly in black and white and of a length not exceeding 4,000 m m 10% -
3706 3706 10 3706 10 12 Made wholly in black and white and of a length exceeding 4,000 m m 10% -
3706 3706 10 3706 10 13 Made wholly or partly in colour and of a length not exceeding 4,000 m m 10% -
3706 3706 10 3706 10 14 Made wholly or partly in colour and of a length exceeding 4,000 m m 10% -
3706 3706 10 3706 10 15 Childrenā€™s films certified by the Central Board of Film Certification to be ā€œChildrenā€™s Filmā€ m 10% -
3706 3706 10 3706 10 20 Documentary shorts, and films certified as such by the Central Board of Film Certification m 10% -
3706 3706 10 3706 10 30 News Reels and clippings m 10% -
3706 3706 10 3706 10 41 Made wholly in black and white m 10% -
3706 3706 10 3706 10 42 Made wholly or partly in colour m 10% -
3706 3706 10 3706 10 51 Patch prints, including Logos intended m 10% -
3706 3706 10 3706 10 52 Childrenā€™s film certified by the Central Board of Films Certification to be ā€œChildrenā€™s Filmā€ m 10% -
3706 3706 10 3706 10 59 Other m 10% -
3706 3706 10 3706 10 61 Certified as predominantly educational by the Central Board of Film Certification m 10% -
3706 3706 10 3706 10 62 Patch prints, including logos intended exclusively for educational purposes m 10% -
3706 3706 10 3706 10 63 Teaching aids including film strips of educational nature m 10% -
3706 3706 10 3706 10 69 Other m 10% -
3706 3706 10 3706 10 70 Short films not elsewhere specified or included m 10% -
3706 3706 10 3706 10 91 Audio-visual news or audio-visual views materials including news clippings m 10% -
3706 3706 10 3706 10 92 Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions m 10% -
3706 3706 10 3706 10 99 Other m 10% -
3706 3706 90 Other :
3706 3706 90 3706 90 11 Made wholly in black and white and of a length not exceeding 4,000 m m 10% -
3706 3706 90 3706 90 12 Made wholly in black and white and of a length exceeding 4,000 m m 10% -
3706 3706 90 3706 90 13 Made wholly or partly in colour and of a length not exceeding 4,000 m m 10% -
3706 3706 90 3706 90 14 Made wholly or partly in colour and of a length exceeding 4,000 m m 10% -
3706 3706 90 3706 90 15 Childrenā€™s films certified by the Central Board of Film Certification to be ā€œChildrenā€™s Filmā€ m 10% -
3706 3706 90 3706 90 20 Documentary shots, and films certified as such by the Central Board of Film Certification m 10% -
3706 3706 90 3706 90 30 News reels and clippings m 10% -
3706 3706 90 3706 90 41 Made wholly in black and white m 10% -
3706 3706 90 3706 90 42 Made wholly or partly in colour m 10% -
3706 3706 90 3706 90 51 Patch prints, including logos intended exclusively for the entertainment of children m 10% -
3706 3706 90 3706 90 52 Childrenā€™s film certified by the Central Board of Films Certification to be ā€œChildrenā€™s filmā€ m 10% -
3706 3706 90 3706 90 59 Other m 10% -
3706 3706 90 3706 90 61 Certified as predominantly educational by the Central Board of Film Certification m 10% -
3706 3706 90 3706 90 62 Patch prints, including logos intended exclusively for educational purposes m 10% -
3706 3706 90 3706 90 63 Teaching aids including film strips of educational nature m 10% -
3706 3706 90 3706 90 64 Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm m 10% -
3706 3706 90 3706 90 69 Other m 10% -
3706 3706 90 3706 90 70 Short film not elsewhere specified m 10% -
3706 3706 90 3706 90 91 Audio-visual news or audio-visual views materials including news clippings m 10% -
3706 3706 90 3706 90 92 Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions m 10% -
3706 3706 90 3706 90 99 Other m 10% -
3707 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 3707 10 00 Sensitizing emulsions kg. 10% -
3707 3707 90 Other:
3707 3707 90 3707 90 10 Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk kg. 10% -
3707 3707 90 3707 90 90 Other kg. 10% -
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