GST Rate on Digital Cameras & Photographic Goods in India

Following the 56th GST Council meeting, the GST rate on digital cameras and most photographic goods in India has been revised to 18%. This change, effective 22 September 2025, is part of the GST 2.0 reforms, where the earlier 28% GST rate on cameras was reduced to make imaging equipment more affordable for consumers and businesses alike.

This 18% GST rate applies to a wide range of products,, including DSLRs, mirrorless cameras, point-and-shoot cameras, video cameras, CCTV/surveillance cameras, and associated accessories. These items are primarily classified under HSN code 8525, along with related codes for photographic equipment and parts.

Key Highlights

• The 56th GST Council meeting, held on 22 September 2025, announced a significant reduction in GST rates for digital cameras and most photographic goods.
• With effect from 22 September 2025, the GST rate on digital cameras, video cameras, CCTV cameras, and related photographic equipment has been reduced from 28% to 18%.
• This rate revision aims to boost the imaging and photography industry while ensuring fair taxation.
• Certain specialised photographic goods, such as medical X-ray films and art photographs, continue to be taxed at 12% GST.

GST Rate for Digital Cameras and Cameras

Cameras fall under two major HSN code chapters:

• HSN Code 8525 – Covers digital cameras, including DSLR, mirrorless cameras, video cameras, and CCTV/surveillance cameras.
• Latest GST rate: 18% (earlier 28%, reduced w.e.f. 22 September 2025).
• HSN Code 9006 – Covers photographic (non-cinematographic) analog cameras, photographic flashlight apparatus, and flashbulbs other than discharge lamps.
• Latest GST rate: 18% (earlier 28%, reduced w.e.f. 22 September 2025).
• Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus, also fall under chapter 90 (HSN 9006) and now attract 18% GST.

This GST reduction applies nationwide and provides relief for photographers, filmmakers, and businesses that rely on imaging technology.

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 or fittings for instruments or apparatus (other than glass elements not optically worked).

GST rate for camera lenses: 18% (unchanged).

This rate applies to all types of lenses—prime, zoom, and specialty lenses—used in digital and analog cameras.

Photographic Goods

Photographic goods continue to attract two primary GST slabs—12% and 18%, depending on the type of product:

Photographic goods attracting 12% GST

• Photographic plates and films for X-ray medical use.
• Photographic plates and films, including cinematographic film [HSN 3705, 3706], such as:
• Children’s films certified by the Central Board of Film Certification (CBFC) as “Children’s Film”.
• Documentary shorts and films certified by CBFC.
• News reels, clippings, advertisement shorts, and teaching aid,s including film strips of educational nature.
• Art photographs and framed prints (HSN 4911).

Photographic goods attracting 18% GST

• Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard, or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs.
• Cinematographic film (other than for X-ray 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 a soundtrack or consists 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.

GST Rate by Camera & Photographic Goods Type

Key Highlights & Notes

• Rate Reduction: The earlier 28% GST rate on cameras has been brought down to 18% effective 22 September 2025, making professional and consumer photography equipment more affordable.
• Special Items: Certain specialized photographic goods, such as artistic or commercial photographic prints, attract a 12% GST rate, while almost all other camera-related products remain in the 18% slab.
• Input Tax Credit (ITC):Tax Credit GuideBusinesses can claim ITC on cameras, lenses, and accessories purchased for commercial use, such as professional photography, videography, or surveillance services. However, ITC is not available for personal use purchases.
• Nationwide Applicability: These rates are effective across India as per the latest GST Council circulars. For unique or specialized photographic products, always check the current HSN code list and official GST notifications for accurate classification.

Summary

From 22 September 2025, digital cameras, CCTV cameras, and most photographic equipment attract 18% GST, reflecting the government’s move to rationalize tax rates and support the growing imaging and photography sector. Only select items like art photographs or framed prints fall under the 12% GST slab.

For businesses in photography, film production, or security surveillance, the availability of Input Tax Credit ensures cost efficiency. Consumers and businesses alike should use the correct HSN code for proper billing and compliance under India’s updated GST framework.

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