---
title: "HSN Code for Other Film (≤105mm, Non-Perforated) | HSN 37023990 GST Rate"
description: "Find HSN and GST Rates for 37023990 related to Other Film (≤105mm, Non-Perforated) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37023990/"
---

# HSN Code 37023990: Other Film (≤105mm, Non-Perforated)

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 37: Photographic or Cinematographic Goods](https://busy.in/hsn/chapter-37/)
- [Sub-chapter 3702: Photographic film rolls](https://busy.in/hsn/sub-chapter-3702/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other film, without perforations, of a width not exceeding 105 mm: Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37023990 ?

It includes Other Film (≤105mm, Non-Perforated)

### How should mixed supplies be billed when Other Film (≤105mm, Non-Perforated) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Film (≤105mm, Non-Perforated); Nil for exempt items if applicable).

### How much GST applies to Other Film (≤105mm, Non-Perforated)?

Under HSN 37023990, Other Film (≤105mm, Non-Perforated) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Film (≤105mm, Non-Perforated)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Other Film (≤105mm, Non-Perforated)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Do e‑way bill and e‑invoice apply for Other Film (≤105mm, Non-Perforated)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 37023990 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+650.00% YoY) — 0.0000% of India's total exports
- Imports: ₹16 Cr (+153.54% YoY) — 0.0003% of India's total imports
- Trade balance: −₹16 Cr (Deficit); surplus rank #9402 of 12657 HSN codes
- Share of Sub-Chapter 3702: 3.45% of its exports; import side 7.76%
- Rank within Sub-Chapter 3702: #3 of 38 by export value; import-side #5

### Key metrics

- Export CAGR: 30.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9570 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +650.00% in FY 2024-25
- Contribution to Sub-Ch. 3702: 3.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 37023990

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3702 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3702 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 4.92% | 7.87 | 0.0002% | — | 5.19% | −7.84 | #9664 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +33.33% | 2.84% | 5.01 | 0.0001% | −36.34% | 3.59% | −4.97 | #9534 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +225.00% | 5.37% | 5.35 | 0.0002% | +6.79% | 4.88% | −5.22 | #9098 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −76.92% | 5.17% | 4.95 | 0.0001% | −7.48% | 3.41% | −4.92 | #9964 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +466.67% | 6.72% | 8.54 | 0.0001% | +72.53% | 5.15% | −8.37 | #9384 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −88.24% | 0.27% | 6.35 | 0.0001% | −25.64% | 3.69% | −6.33 | #10338 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +650.00% | 3.45% | 16.10 | 0.0003% | +153.54% | 7.76% | −15.95 | #9570 |

- CAGR (7-year): exports 30.77%/yr, imports 12.67%/yr (consistently Deficit)

## Key trade insights: HSN Code 37023990 export-import analysis

### Consistent export growth: 30.77% CAGR over 7 years

India's exports under HSN Code 37023990 have grown at a compound annual rate of 30.77% over 7 fiscal years, rising from ₹0.03 Crore in FY 2018-19 to ₹0.15 Crore in FY 2024-25.

### HSN Code 37023990 ranked #9570 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 37023990 ranks #9570 out of 12657 HSN codes by total export value. Within Sub-Chapter 3702, it ranks #3 of 38. By trade surplus, it ranks #9402 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 37023990 exports

The strongest single-year export movement for HSN Code 37023990 was recorded in FY 2024-25, when exports surged by 650.00% over the prior year.

### India records a trade deficit of ₹15.95 Crore in HSN Code 37023990 goods

In FY 2024-25, India's imports of ₹16.10 Cr exceeded exports of ₹0.15 Cr, resulting in a trade deficit of ₹15.95 Crore — ranking #9402 of 12657 by surplus magnitude.

### Import growth of 12.67% CAGR signals rising demand for Other Film (≤105mm, Non-Perforated)

India's imports under HSN Code 37023990 have grown at 12.67% CAGR, reaching ₹16.10 Crore in FY 2024-25.

### HSN Code 37023990 contributes 3.45% of Sub-Chapter 3702 exports — ranked #3

Among the 38 HSN codes under Sub-Chapter 3702, HSN Code 37023990 ranks #3 by export value — accounting for 3.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.76% share (rank #5).

## Related HSN Codes in Sub-Chapter 3702

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 37024490: Other Film (>105mm, ≤610mm)](https://busy.in/hsn/hsn-37024490/) | ₹3 Cr |
| #2 | [HSN Code 37025590: Color Film (>16mm, ≤35mm, >30m)](https://busy.in/hsn/hsn-37025590/) | < ₹1 Crore |
| #3 | HSN Code 37023990: Other Film (≤105mm, Non-Perforated) (this hsn code) | < ₹1 Crore |
| #4 | [HSN Code 37023290: Photographic Equipment Accessories](https://busy.in/hsn/hsn-37023290/) | < ₹1 Crore |
| #5 | [HSN Code 37021000: X-ray photographic film](https://busy.in/hsn/hsn-37021000/) | < ₹1 Crore |
| #5 | [HSN Code 37024290: Cine Non-Color Film (>610mm, >200m)](https://busy.in/hsn/hsn-37024290/) | < ₹1 Crore |
| #7 | [HSN Code 37024390: Other Film (>610mm, ≤200m)](https://busy.in/hsn/hsn-37024390/) | < ₹1 Crore |
| #8 | [HSN Code 37029810: Cinematographic film, >35mm](https://busy.in/hsn/hsn-37029810/) | < ₹1 Crore |
| #9 | [HSN Code 37023190: Photographic Plates, Film, Paper & Chemicals](https://busy.in/hsn/hsn-37023190/) | < ₹1 Crore |
| #10 | [HSN Code 37029890: Width Exceeding 35 Mm \| Other](https://busy.in/hsn/hsn-37029890/) | < ₹1 Crore |