Thursday, 25 May 2017

GST Rate Schedule Chapter - 37. (Photographic or cinematographic goods)

Chapter
37. (Photographic  or cinematographic goods)

Nil
-


5%
-


12%
1. 3701 Photographic plates and film for x-ray for medical use.
2.   Photographic   plates and  films  including cinematographic film   [3705,   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%

All goods not specified elsewhere
1.   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 x- ray for Medical use).

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

3.   3703   Photographic paper,   paperboard and textiles, sensitised, unexposed.

4. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed.

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

6. 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.
28%



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