Indian ITC-HS · Tariff Item (8-digit)
HSN / HS Code 37079090Other EXEMPTION NOTIFICATIONS Exemption to motion picutres, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523. [Notfn. No. 27/10-Cus. dt. 27.2.2010 as amended by 30/17] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue), No.27/2010-Customs dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 140 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts motion pictures, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of- (i) the cost of the carrier medium; and (ii) the freight and insurance charges incurred in respect of the carrier medium: Provided that nothing contained in this notification shall apply to motion pictures, music or gaming software imported in a pre-packaged form for retail sale. 2. This notification shall come into force with effect from the 1st day of July, 2017
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 37079090 covers Other EXEMPTION NOTIFICATIONS Exemption to motion picutres, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523. [Notfn. No. 27/10-Cus. dt. 27.2.2010 as amended by 30/17] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue), No.27/2010-Customs dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 140 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts motion pictures, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of- (i) the cost of the carrier medium; and (ii) the freight and insurance charges incurred in respect of the carrier medium: Provided that nothing contained in this notification shall apply to motion pictures, music or gaming software imported in a pre-packaged form for retail sale. 2. This notification shall come into force with effect from the 1st day of July, 2017. GST / IGST is 18%. Basic Customs Duty is 10%. Total effective import duty is about 32.28% on an assessable value of ₹100 (CIF).
Heading 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
Other EXEMPTION NOTIFICATIONS Exemption to motion picutres, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523. [Notfn. No. 27/10-Cus. dt. 27.2.2010 as amended by 30/17] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue), No.27/2010-Customs dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 140 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts motion pictures, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of- (i) the cost of the carrier medium; and (ii) the freight and insurance charges incurred in respect of the carrier medium: Provided that nothing contained in this notification shall apply to motion pictures, music or gaming software imported in a pre-packaged form for retail sale. 2. This notification shall come into force with effect from the 1st day of July, 2017
Importing this at the standard rate costs ≈ ₹32.28 in duty for every ₹100 of shipment value.
What will my shipment cost to land?
Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.
Compliance at a glance
Effective import duty stack
Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.
Unit of measure: kg.
| Component | Rate | Amount / ₹100 |
|---|---|---|
BCDBasic Customs Duty — the headline tariff rate from the First Schedule. | 10% | ₹10.00 |
AIDCAgriculture Infrastructure & Development Cess — calculated on BCD. | 10% | ₹1.00 |
SWSSocial Welfare Surcharge — calculated on (BCD + AIDC). | 10% | ₹1.10 |
IGSTIntegrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS). | 18% | ₹20.18 |
| Total Duty | 32.28% | ≈ ₹32.28 / ₹100 CIF |
For an assessable value of ₹100:
- BCD = AV × 10% = ₹10.00
- AIDC = BCD × 10% = ₹1.00
- SWS = (BCD + AIDC) × 10% = ₹1.10(exemption notifications exist for this code; verify eligibility)
- IGST = (AV + BCD + AIDC + SWS) × 18% = ₹20.18
- Total Duty = BCD + AIDC + SWS + IGST = ₹32.28 (32.28%)
Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.
Where to source to pay less
Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.
- JapanBest rate0%save 10pp
- Least Developed Countries0%save 10pp
- Nepal0%save 10pp
- SAFTA (LDC) countries0%save 10pp
- Sri Lanka0%save 10pp
- The Republic of Korea0%save 10pp
- United Arab Emirates0%save 10pp
- ASEAN countries5%save 5pp
- Malaysia5%save 5pp
- Philippines5%save 5pp
- SAFTA countries5%save 5pp
- Singapore5%save 5pp
- MFN — no FTA (baseline)10%standard rate
Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.
Ask AI about this code
Answers are grounded in the official tariff data shown on this page.
AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.
Where this code sits
- 13707Heading (4-digit)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
- 237079090Tariff Item (8-digit)Other EXEMPTION NOTIFICATIONS Exemption to motion picutres, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523. [Notfn. No. 27/10-Cus. dt. 27.2.2010 as amended by 30/17] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue), No.27/2010-Customs dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 140 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts motion pictures, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of- (i) the cost of the carrier medium; and (ii) the freight and insurance charges incurred in respect of the carrier medium: Provided that nothing contained in this notification shall apply to motion pictures, music or gaming software imported in a pre-packaged form for retail sale. 2. This notification shall come into force with effect from the 1st day of July, 2017.
Other HSN codes in heading 3707
Related 8-digit tariff items you may be looking for instead.
- 37079010Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk
- 37071000Sensitizing emulsions
What is an HSN Code?
An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.
- First 2 digits: Chapter (e.g. 37)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
Why is the right HSN code important?
- Ensures correct calculation of customs duties and taxes.
- Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
- Helps avoid clearance delays, penalties or reclassification disputes.
How to use this HSN code
Export Documentation
Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.
Import Clearance
Required for the Bill of Entry and customs clearance when importing goods into India.
GST Classification
Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.
Common HSN code mistakes to avoid
- • Reusing outdated or incorrect codes from old shipments
- • Mixing up similar product codes without checking descriptions
- • Ignoring the last 2 digits which affect Indian duty rates
- • Not considering composition, end use or manufacturing process
- • Relying solely on online tools without professional verification
Need more information?
For complex products, consult with customs brokers or trade experts who can classify based on:
- • Physical product inspection
- • Material composition / manufacturing process
- • Intended end-use
- • Latest customs notifications & advance rulings
Additional Resources
• DGFT Policy: Guidelines for export-import procedures
• Customs Tariff: Complete HSN code list with duty rates
• GST Notifications: Latest tax-rate updates
• Trade Portal: Government trade documentation support
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BCD, IGST, cess and total landed cost for any HSN code — MFN and FTA rates.
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Open toolHSN Code 37079090 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 37079090 (Other EXEMPTION NOTIFICATIONS Exemption to motion picutres, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523. [Notfn. No. 27/10-Cus. dt. 27.2.2010 as amended by 30/17] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue), No.27/2010-Customs dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 140 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts motion pictures, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of- (i) the cost of the carrier medium; and (ii) the freight and insurance charges incurred in respect of the carrier medium: Provided that nothing contained in this notification shall apply to motion pictures, music or gaming software imported in a pre-packaged form for retail sale. 2. This notification shall come into force with effect from the 1st day of July, 2017) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 37079090 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).
HSN code 37079090 covers Other EXEMPTION NOTIFICATIONS Exemption to motion picutres, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523. [Notfn. No. 27/10-Cus. dt. 27.2.2010 as amended by 30/17] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue), No.27/2010-Customs dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 140 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts motion pictures, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of- (i) the cost of the carrier medium; and (ii) the freight and insurance charges incurred in respect of the carrier medium: Provided that nothing contained in this notification shall apply to motion pictures, music or gaming software imported in a pre-packaged form for retail sale. 2. This notification shall come into force with effect from the 1st day of July, 2017. It sits under Chapter 37 – Photographic or cinematographic goods, in Section VI – PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES.
The HSN code for Other EXEMPTION NOTIFICATIONS Exemption to motion picutres, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523. [Notfn. No. 27/10-Cus. dt. 27.2.2010 as amended by 30/17] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue), No.27/2010-Customs dated the 27th February, 2010 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 140 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts motion pictures, music, gaming software for use on gaming consoles printed or recorded on media falling under headings 3706 or 8523 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs as leviable thereon which is specified in the said First Schedule, as is in excess of the duties which would be leviable, if the value of the said goods, for the purposes of sub-section (1) of section 14 of the said Customs Act, were equal to the aggregate of- (i) the cost of the carrier medium; and (ii) the freight and insurance charges incurred in respect of the carrier medium: Provided that nothing contained in this notification shall apply to motion pictures, music or gaming software imported in a pre-packaged form for retail sale. 2. This notification shall come into force with effect from the 1st day of July, 2017 is 37079090, classified under Chapter 37 – Photographic or cinematographic goods of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 37079090 is kg, as listed in the Customs Tariff.
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