Photographic or cinematographic goods

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
3701 Photographic plates and film for x-ray for medical use 6% 6% 12% Nil
3705 Photographic plates and film, exposed and developed, other than cinematographic film 6% 6% 12% Nil
3706 Photographic plates and film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films 6% 6% 12% Nil
3701 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paper board 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 9% 9% 18% Nil
3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper board or textiles; instant print film in rolls, sensitised, unexposed 9% 9% 18% Nil
3703 Photographic paper, paperboard and textiles, sensitised, unexposed 9% 9% 18% Nil
3704 Photographic plates, film, paper, paper board and textiles, exposed but not developed 9% 9% 18% Nil
3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films 9% 9% 18% Nil
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 9% 9% 18% Nil