Chapter 37: Photographic or cinematographic goods
NIL (Not taxable)
5% Tax bracket
12% Tax bracket
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% Tax bracket
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 xray 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% Tax bracket