Last updated: February 13th, 2020 7:16 PM

GST Rate for Digital Cameras and Photographic Goods

GST registration has started and GST is set to be implemented in India from 1st July 2017.  The GST rate for cameras and photographic goods were decided in the GST Council meeting held on 18th May 2017. GST rates for all goods and services in 5 slabs - 0%, 5%, 12%, 18% and 28% by the GST Council. In this article, we look at the GST rate for cameras and photographic goods in detail.

GST Rate for Digital Cameras and Cameras

Cameras are classified under chapter 90 of the HSN code. Chapter 90 of the HSN code contains goods like optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus. (GST rate for photographic and medical equipment)

Under chapter 90, cameras are classified under HSN Code 9006 which attract 28% GST. HSN code 9006 pertains to photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps. Further, cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus are also classified under chapter 90 of the HSN code attracting 28% GST rate.

Digital cameras are classified under chapter 85 of the HSN code pertaining to electrical machinery and equipment including sound recorders and re-producers, television, image recorders and reproducers. Under this chapter, HSN code 8525 contains items like television cameras, digital cameras and video cameras recorders. The items under 8525 also attract 28% GST. Hence, digital cameras and analog cameras attract a GST rate of 28% in India.

Click here to read on GST Rate for Sugar, Salt, Chocolate and Spices

GST Rate for Camera Lens

Camera lenses are classified under chapter 90 of the HSN code as lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked. Camera lenses conforming to the above classification are taxed at 18% GST.

Photographic Goods

The GST Council allotted two GST slabs for Photographic goods, 12% and 18%. The following details the Photographic goods by 12% and 18%:

Photographic goods attracting 12% GST:

• Any photographic plates and film for an x-ray for medical use.
• 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.

Photographic goods attracting 18% GST:

• 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).
• Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.
• Any photographic paper, paperboard and textiles, sensitised, unexposed.
• Photographic plates, film, paper, paperboard and textiles, exposed but not developed.
• Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of a soundtrack.
• 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.

Find the GST rate for all goods and services.