GST rate payable for photographic goods and cinematographic commodities

Posted on 25 April 2023 Category : GST rates

Cinematographic commodities and photographic products, GST payable in India

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Photographic goods, cinematographic goods fall under HSN code chapter 37 of GST commodity tariff schedule. The details about GST rate changes for sale of Photographic goods, cinematographic goods are being updated here. The notification changes on exemptions for GST for sale of Photographic goods, cinematographic goods and other circulars related to GST on photographic goods and cinematographic commodities are updated in this website.

Update on 18th May, 2017: GST rates on goods

12% GST RATE;

1. GST HSN chapter code 3701 Photographic plates and film for x-ray for medical use.

2. Photographic plates and films including cinematographic film [GST HSN chapter code 3705, GST HSN chapter code 3706]; such as Children’s films certified by the Central Board of Film Certification to be “Children’s Film”, Documentary Shorts, and Films certified as such by the Central Board of Film Certification, News Reels and clippings, Advertisement Shorts, and Films, Teaching aids including film strips of educational nature.

18% GST RATE;

All goods not specified elsewhere

1. GST HSN chapter code 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; such as Instant print film, Cinematographic film (other than for xray for Medical use).

2. GST HSN chapter code 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.

3. GST HSN chapter code 3703 Photographic paper, paperboard and textiles, sensitised, unexposed.

4. GST HSN chapter code 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed.

5. GST HSN chapter code 3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track.

6. GST HSN chapter code 3707 Chemical preparations on photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products on photographic uses, put up in measured portions or put up for retail sale in a form ready for use.

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.

GST rate payable for photographic goods and cinematographic commodities

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