GST HSN Code List

GST Rate and HSN Code : Chapter 37

Get a detailed GST HSN Code List at our portal. Save your time and effort in finding GST rates for various goods and commodities. We make your search for GST rates in India for over various goods easy with our HSN Code List with GST rates 2024. Find complete product description, HS Code and GST rates.

GST HSN Code List with GST rates 2024

HS CodeItem DescriptionGST
370110Photographic plates and film in the flat, sensitised, unexposed, for X-ray (excluding of paper, paperboard and textiles) ,Products include: Photography & Videography0.12
37011010X-RAY FLMS AND PLATS FOR MEDICAL IN FLAT ,Products include: X Ray Film0.12
37011090X-RAY FLMS AND PLATS OTHR THN MEDICAL IN FLT ,Products include: Photography & Videography0.12
370120Instant print film in the flat, sensitised, unexposed, whether or not in packs0.12
37012000INSTANT PRINT FILM IN FLAT0.12
370130Photographic plates and film in the flat, sensitised, unexposed, with any side 255 mm0.12
37013000OTHR PLATS AND FLM WTH ANY SIDE EXCLDING 255 MM IN FLAT0.12
370191Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, for colour photography "polychrome" (excluding instant print film)0.12
37019110CINEMATOGRAPHIC FILM FOR COLR PGRAPHY0.12
37019190OTHR FOR COLR PHOTOGRAPHY(POLYCHROM) NES0.12
370199Photographic plates and film in the flat for monochrome photography, sensitised, unexposed, of any material other than paper, paperboard or textiles (excluding X-ray film and photographic plates, film in the flat with any side 255 mm, and instant print fi0.12
37019910CINEMATOGRAPHIC FILM FOR OTHER USE0.12
37019990OTHR PHOTOGRAPHIC PLATEANDFILMS IN FLAT NES0.12
370210Photographic film in rolls, unexposed, for X-ray (excluding of paper, paperboard or textiles)0.18
37021000PHOTOGHY FLM ETC IN ROLLS FOR X-RAY0.18
370220Instant print film in rolls, sensitised, unexposed0.18
37022000*INSTANT PRINT FILM IN ROLLS0.18
370231Photographic film "incl. instant print film", in rolls, sensitised, unexposed, without perforations, width = 105 mm, for colour photography "polychrome" (excluding that of paper, paperboard or textiles)0.18
37023110CINEMATOGRAPHIC FILM FOR COLR PHOTOGRAPHY WIDTH <=105 MM0.18
37023190OTHR FOR COLR PHOTOGRAPHY(POLYCHROM) WIDTH <=105 MM0.18
370232Photographic film "incl. instant print film", in rolls, sensitised, unexposed, without perforations, width = 105 mm, with silver halide emulsion for monochrome photography (excluding that of paper, paperboard or textiles and X-ray film)0.18
37023210CINEMATOGRAPHIC FILM -SILVER HALIDE EMULSNWIDTH <=105 MM0.18
37023290OTHER FILM -SILVER HALIDE EMULSION WIDTH <=105 MM0.18
370239Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width = 105 mm, for monochrome photography (excluding film with silver halide emulsion, film made of paper, paperboard or textiles and X-ray film)0.18
37023910OTHER CINEMATOGRAPHIC FILM WIDTH <=105MM0.18
37023990OTHER FILM WIDTH <=105MM0.18
370241Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width 610 mm, length 200 m, for colour photography "polychrome" (excluding that of paper, paperboard or textiles)0.18
37024110CINEMATOGRAPHIC FILM FOR COLR PHOTOGRAPHY WIDTH >= 610 MM AND LNGTH> 200 M0.18
37024190OTHR FOR COLR PHOTOGRAPHY(POLYCHROM) WIDTH >= 610 MM AND LNGTH> 200 M0.18
370242Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width 610 mm, length 200 m, for monochrome photography (excluding that of paper, paperboard or textiles)0.18
37024210PHOTOGRAPHIC FILM WIDTH 620 MM IN ROLES0.18
37024220CINEMATOGRAPHIC FILM WIDTH EXCEEDNG 610MM LNGTH EXCEEDNG 200 M0.18
37024290OTHER FILM WIDTH >610MM AND LENGTH >200M0.18
370243Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width 610 mm, length = 200 m (excluding that of paper, paperboard or textiles)0.18
37024310PHOTOGRAPHIC FILMS (BANDW) WIDTH 620 MM0.18
37024320CINEMATOGRAPHIC FILM WIDTH EXCEEDNG 610MM AND OF A LNGTH NT EXCDG 200M0.18
37024390OTHER FILM WIDTH >610MM AND LENGTH <=200M0.18
370244Photographic film "incl. instant print film"m, sensitised, in rolls, unexposed, without perforations, width 105 mm to 610 mm (excluding that of paper, paperboard or textiles)0.18
37024410PHOTOGRAPHIC FILM WIDTH 120 MM IN ROLES0.18
37024420CINEMATOGRAPHIC FILM WIDTH >105MM AND<=610MM0.18
37024490OTHER FILM WIDTH >105MM AND<=610MM0.18
370251Films, photographic, sensitised, in rolls, unexposed, with perforations, for colour photography polychrome", with a width of = 16 mm and a length of = 14 m (excluding of paper, paperboard or textiles)"0.18
37025110*FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVEOF A WIDTH 0.18
37025120*OTHER CINEMATOGRAPHIC FILM OF A WIDTH 0.18
37025190*OTHER FILM WIDTH <=16MM & LENGTH <=14M0.18
370252Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width = 16 mm (excluding of paper, paperboard or textiles)0.18
37025210FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVEOF A WIDTH <=16MM AND LENGTH >14M0.18
37025220OTHER CINEMATOGRAPHIC FILM OF A WIDTH <=16MM AND LENGTH >14M0.18
37025290OTHER FILM WIDTH <=16MM AND LENGTH >14M0.18
370253Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width 16 mm to 35 mm, length = 30 m, for slides0.18
37025300OTHR FLM FR COLR PHOTGRPHY OF WDTH> 16MM BUT 0.18
370254Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width 16 mm but = 35 mm, length = 30 m (excluding of paper, paperboard and textiles; for slides)0.18
37025410FINISH ROLS CINEMATOGRAPHIC POSITIVE WIDTH>16MM AND<=35MM ANDLENGTH<=30M FOR NON SLIDS0.18
37025420OTHER CINEMATOGRAPHIC FILM WIDTH >16MM BUT <=35MM ANDLENGTH<=30M FOR NON SLIDES0.18
37025490OTHER FILM WIDTH >16MM BUT <=35MM AND LENGTH<=30M FOR NON SLIDES0.18
370255Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width 16 mm but = 35 mm, length 30 m (excluding of paper, paperboard and textiles; for slides)0.18
37025510FINISH ROLS CINEMATOGRAPHIC POSITIVE WIDTH>16MM AND<=35MM ANDLENGTH > 30M0.18
37025520OTHER CINEMATOGRAPHIC FILM WIDTH >16MM AND<=35MM ANDLENGTH > 30M0.18
37025590OTHER FILM WIDTH >16MM AND<=35MM AND LENG >30M0.18
370256Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width 35 mm (excluding that of paper, paperboard or textiles)0.18
37025610FINISHED ROLLS OF CINEMATOGRAPHIC POSITIVEA WIDTH EXCEEDING 35MM0.18
37025620OTHER CINEMATOGRAPHIC FILM WIDTH > 35MM0.18
37025690OTHER FILM WIDTH > 35MM0.18
370291Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width = 16 mm (excluding of paper, paperboard or textiles)0.18
37029100*OTHR FILM OF A WIDTH NOT EXCEEDING 16 MM0.18
370292Photographic film, sensitized, in rolls, unexposed, with perforations, for monochrome photography, width = 16 mm, length 14 m (excluding of paper, paperboard or textiles)0.18
370293Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width 16 mm but = 35 mm, length = 30 m (excluding of paper, paperboard and textiles; X-ray film and instant print roll film)0.18
37029310*OTHER CINEMATOGRAPHIC FILMS WIDTH >16MM BUT <=35MM AND OF A LENGTH <=30M0.18
37029390*OTHER FILMS WIDTH >16MM &<=35MM &LEN < 30M0.18
370294Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width 16 mm but = 35 mm, length 30 m (excluding of paper, paperboard and textiles; X-ray film and instant print roll film)0.18
37029410*OTHER CINEMATOGRAPHIC FILMS WIDTH >16MM BUT <=35MM AND OF A LENGTH > 3M0.18
37029490*OTHER FILMS WIDTH >16MM &<=35MM &LEN > 3M0.18
370295Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width 35 mm (excluding that of paper, paperboard or textiles, X-ray film, microfilm and film for the graphic arts)0.18
37029510*CINEMATOGRAPHIC FILMS WIDTH EXCEEDING 35MM0.18
37029590*OTHER FLIMS WIDTH EXCEEDING 35MM0.18
370296Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width = 35 mm, length = 30 m (excluding of paper, paperboard and textiles; X-ray film)0.18
37029611Not exceeding 16 mm0.18
37029619Other0.18
370297Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width = 35 mm, length 30 m (excluding of paper, paperboard and textiles; X-ray film)0.18
37029711Not exceeding 16 mm0.18
37029719Other0.18
370298Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width 35 mm (excluding of paper, paperboard and textiles; X-ray film)0.18
37029810Cinematographic film0.18
37029890OTHER CINEMATOGRAPHIC FILMS0.18
370310Photographic paper, paperboard and textiles, sensitised, unexposed, in rolls 610 mm wide0.18
37031010PHOTOGRAPHIC PAPER/PAPERBOARD WIDTH>610MM0.18
37031020TEXTILES OF A WIDTH > 610MM0.18
370320Photographic paper, paperboard and textiles, sensitised, unexposed, for colour photography "polychrome" (excluding products in rolls 610 mm wide)0.18
37032010PHOTOGRAPHIC PAPR/PAPRBOARD COLR PHOTGRPHY0.18
37032020TEXTILES FOR COLR PHOTGRPHY0.18
370390Photographic paper, paperboard and textiles, sensitised, unexposed, for monochrome photography (excluding products in rolls 610 mm wide)0.18
37039010OTHER PHOTOGRAPHIC PAPER OR PAPERBOARD0.18
37039020OTHER TEXTILES0.18
370400Photographic plates, film, paper, paperboard and textiles, exposed but not developed0.18
37040010PHOT PAPR PAPRBRD EXPOSED NOT DEVLOPED0.18
37040020CINEMATOGRAPHIC PLTSANDFLM EXPSD NT DVLPD DEVELOPED0.18
37040030SENSITISED TEXTILES EXPOSED NOT DEVLOPED0.18
37040090OTHERS PHOT PLTS AND FLMS EXPOSED NOT DEVLOP0.18
370500Photographic plates and film, exposed and developed (excl. products made of paper, paperboard or textiles, cinematographic film and ready-to-use printing plates)0.12
370510Photographic plates and film, exposed and developed, for offset reproduction (excluding products made of paper, paperboard or textiles and ready-to-use plates)0.12
37051000*PHOT PLTS AND FLM FOR OFFSET REPRODUCTION0.12
370520Microfilm, exposed and developed (excluding microfilm for offset reproduction)0.12
37052000*MICROFILMS EXPOSED & DEVELOPED0.12
370590Photographic plates and film, exposed and developed (excluding products made of paper, paperboard or textiles, cinematographic film and film for offset reproduction)0.12
37059010*MICROFICHES EXPOSED AND DEVELOPED0.12
37059090*OTHER PHPTO PLTS AND FLIMS EXPOSED AND DVLPD NES0.12
370610Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack, width = 35 mm0.12
37061011FEATURE FILM WHOLLY IN BLACK AND WHITE OF WIDTH >=35 MM AND LENGTH NOT EXCEED 4,000 M0.12
37061012FEATURE FILM WHOLLY IN BLACK AND WHITE OF WIDTH >=35 MM AND LENGTH EXCEEDING 4,000 M0.12
37061013FEATURE FILM WHOLLY/PARTLY IN COLOR OF WIDTH >=35 MM AND LENGTH NOT EXCEED 4,000 M ,Products include: Thorth0.12
37061014FEATURE FILM WHOLLY/PARTLY IN COLOR OF WIDTH >=35 MM AND LENGTH EXCEEDING 4,000 M0.12
37061015CHILDREN S FILMS CERTIFIED BY THE CENTRAL BOARD OF FILM CERTIFICATION WIDTH >=35 MM0.12
37061020DOCUMENTRY SHORTS, AND FILMS CERTIFIED BY CENTRAL BOARD FILM CERTIFICATIN WDTH>=35MM0.12
37061030NEWS REELS AND CLIPPINGS WIDTH >=35MM0.12
37061041ADVERTISEMENT SHORTS AND FILMS WIDTH >=35MM MADE WHOLLY IN BLACK AND WHITE0.12
37061042ADVERTISEMENT SHORTS AND FILMS WIDTH >=35MM MADE WHOLLY OR PARTLY IN COLOUR0.12
37061051PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR CHILDREN WIDTH >=35MM0.12
37061052OTHR CHILDREN FILM CERTIFIED BY THE CENTRLBOARD OF FILM CERTIFICATION WIDTH >=35 MM0.12
37061059OTHER CHILDREN FILM OF WIDTH >=35MM0.12
37061061EDUCATIONAL SHORTS, AND FILM CERTIFIED AS PREDOMINANTLY EDUCATIONAL WIDTH >=35 MM0.12
37061062PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR EDUCATIONAL WIDTH >=35 MM0.12
37061063TEACHING AIDS INCLUDING FILM STRIPS OF EDUCATIONAL NATURE WIDTH >=35 MM0.12
37061069OTHR EDUCATIONAL SHORTSAND FILM WIDTH >=35MM0.12
37061070SHORT FILMS WIDTH >= 35MM N.E.S.0.12
37061091AUDIO-VISUAL NEWS OR AUDIO-VISUAL VIEWS MATERIALS INCL NEWS CLIPINGS WIDTH >=35MM0.12
37061092MASTER POSITIVES, EXPOSED NEG. DUPES AND RUSHPRINTS NOT CLEARED FOR PUBLIC WIDTH >=35MM0.12
37061099OTHER FILMS WIDTH >= 35MM N.E.S.0.12
370690Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack, width 35 mm0.12
37069011FEATURE FILM WHOLLY IN BLACK AND WHITE OF LENGTH NOT EXCEED 4,000 M0.12
37069012FEATURE FILM WHOLLY IN BLACK AND WHITE OF LENGTH EXCEEDING 4,000 M0.12
37069013FEATURE FILM WHOLLY/PARTLY IN COLOR OF LENGTH NOT EXCEED 4,000 M0.12
37069014FEATURE FILM WHOLLY/PARTLY IN COLOR OF LENGTH EXCEEDING 4,000 M0.12
37069015CHILDREN S FILMS CERTIFIED BY THE CENTRAL BOARD OF FILM CERTIFICATION0.12
37069020DOCUMENTRY SHORTS, AND FILMS CERTIFIED BY CENTRAL BOARD FILM CERTIFICATION0.12
37069030NEWS REELS AND CLIPPINGS0.12
37069041ADVERTISEMENT SHORTS AND FILMS MADE WHOLLY IN BLACK AND WHITE0.12
37069042ADVERTISEMENT SHORTS AND FILMS MADE WHOLLY OR PARTLY IN COLOUR0.12
37069051PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR CHILDREN ENTRTAINMENT0.12
37069052OTHR CHILDREN FILM CERTIFIED BY THE CENTRLBOARD OF FILM CERTIFICATION BE CHILD FILM0.12
37069059OTHER CHILDREN FILM0.12
37069061EDUCATIONAL SHORTS, AND FILM CERTIFIED AS PREDOMINANTLY EDUCATIONAL0.12
37069062PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR EDUCATIONAL PURPOSES0.12
37069063TEACHING AIDS INCLUDING FILM STRIPS OF EDUCATIONAL NATURE0.12
37069064EDUCATIONAL SHORTS, AND FILM CERTIFIED AS PREDOMINANTLY EDUCATIONAL WIDTH < 30MM0.12
37069069OTHR EDUCATIONAL SHORTSAND FILM0.12
37069070SHORT FILM NOT ELSEWHERE SPECIFIED0.12
37069091AUDIO-VISUAL NEWS OR AUDIO-VISUAL VIEWS MATERIALS INCL NEWS CLIPINGS0.12
37069092MASTER POSITIVES, EXPOSED NEG. DUPES AND RUSHPRINTS NOT CLEARED FOR PUBLIC EXHIBITION0.12
37069099OTHER FILM NES0.12
370710Sensitising emulsions "for photographic uses"0.18
37071000SENSITISED EMULSIONS0.18
370790Preparation of chemicals for photographic uses, incl. unmixed products put up in measured portions or put up for retail sale in a form ready for use (excluding varnishes, glues, adhesives and similar preparations, sensitising emulsions and salts and preci0.18
37079010CHMCL PRDCTS MXD/CMPNDED FR PHOT USES (FR EXMPL DVLPS AND FIXERS) W/N IN BULK ,Products include: Xerox Copy0.18
37079090OTHR CHMCL PRPRNS FR PHOTGRPHC USES NES Products Include: Toner, Hp Printer, Toner Refilling, Toner Powder0.18

What is GST?

Goods and Services Tax (GST) is a Single Tax Structure System introduced in 2017. GST works on One Nation, One Tax system. Earlier, there was a diverse tax system in India. There were various indirect taxes such as Value Added Tax (VAT), sale tax, purchase tax, service tax, surcharges, Excise duty, etc. Under the GST System, all the central and state taxes are merged into a single tax.

What are GST Rates for Goods & Services?

GST has refined the taxation sector in India. It helps in unifying all taxes for various goods and services. There are a large number of goods, commodities and services in India. So, they are put under 5 different slabs of GST rates-

  • NIL: Under this slab 0% tax is charged on the goods or services.
  • 5%: Under this slab 5% tax is charged on the goods and services.
  • 12%: Under this slab 12% tax is charged on the goods and services.
  • 18%: Under this slab 18% tax is charged on the goods and services.
  • 28%: Under this slab 28% tax is charged on the goods and services.

Important Note: Gold and other precious metals are excluded and put under 3% tax slab.

What is an HSN Code?

HSN Code stands for Harmonized System of Nomenclature. An HSN Code is a unique 6 to10 digit number developed for the identification of goods and products. This system was established in 1988 by the World Customs Organization. The HSN Code system is operational in all parts of the world. It covers almost 90% of the goods traded globally. It is accepted by customs authorities for determining taxes on goods.

How does the HSN Code System in India Functions?

HSN Codes held a great significance in Import-Export Procedures of India. In India, it is called ITC (Indian Trade Clarification)-HS Code. An ITC HS Code is recognized from its Chapter, Heading, Subheading and Regional Tariff. It consists of 8 digits.

Let’s take an example: Suppose we are given an HS Code- 6006840000

  • Chapter: The First two digits (60) denotes chapter
  • Heading: Next two digits (06) denote headings.
  • Subheading: Further, two digits (84) denote subheadings.
  • Regional Tariff: Second Last Two digits (00) denote Regional Tariff.
  • National Tariff: Last Two Digits (00) indicates National Tariff.
structrure of hsn code

How many sections, chapters, heading and subheading Does HS Code System Covers?

There are around 21 sections, 99 chapters, 5,222 heading and 1,244 subheadings in the Harmonised system of Nomenclature.

What is the use of HSN Code in GST?

Ever since the arrival of GST, it is mandatory to mention HSN Code for your product. HSN Codes are needed to be mentioned on invoices, bills or filing GST returns. HSN Code helps taxpayers to evaluate GST rates of various products. An incorrect HSN Code can create a big hurdle in the customs clearance process.

How can I find HSN Code List with GST Rates?

You can find a complete HSN Code List with GST rates at Exim Trade Data portal.