HSN Code 37023990 represents Other Film (≤105mm, Non-Perforated) under GST classification. This code helps businesses identify Other Film (≤105mm, Non-Perforated) correctly for billing, taxation, and trade. With HSN Code 37023990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Film (≤105mm, Non-Perforated).
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HSN Code 37023990 relates to the following description.
Photographic or cinematographic goods
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed
Other film, without perforations, of a width not exceeding 105 mm: Other : Other
9%
9%
18%
0%
Description of Goods
Other film, without perforations, of a width not exceeding 105 mm: Other : Other
Chapter
37 - Photographic or cinematographic goods
Sub Chapter
3702 - Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Other Film (≤105mm, Non-Perforated) does not include products with the following descriptions.
For X-ray
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed instant print film
Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Cinematographic film
Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Other
Other film, without perforations, of a width not exceeding 105 mm: Other, with silver halide emulsion: Cinematographic film
Other film, without perforations, of a width not exceeding 105 mm:Other, with silver halide emulsion: Other
Other film, without perforations, of a width not exceeding 105 mm: Other : Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Other
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Photographic film of a width 620 mm in rolls
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Other
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Photographic films (black and white) of a width 620 mm
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Other
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Photographic films of a width 120 mm in rolls
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Cinematographic film
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Other
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other
Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Not exceeding 16 mm
Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Other
Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Not exceeding 16 mm
Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Other
Other : Of a width exceeding 35 mm: Cinematographic film
Other : Of a width exceeding 35 mm: Other
For X-ray
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed instant print film
Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Cinematographic film
Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Other
Other film, without perforations, of a width not exceeding 105 mm: Other, with silver halide emulsion: Cinematographic film
Other film, without perforations, of a width not exceeding 105 mm:Other, with silver halide emulsion: Other
Other film, without perforations, of a width not exceeding 105 mm: Other : Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Other
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Photographic film of a width 620 mm in rolls
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Other
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Photographic films (black and white) of a width 620 mm
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Other
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Photographic films of a width 120 mm in rolls
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Cinematographic film
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Other
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other
Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Not exceeding 16 mm
Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Other
Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Not exceeding 16 mm
Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Other
Other : Of a width exceeding 35 mm: Cinematographic film
Other : Of a width exceeding 35 mm: Other
India’s Exports
FY 2024-25< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2024-25₹16 Cr
0.0003% of India’s total imports
Trade Balance
FY 2024-25−₹16 Cr
Surplus rank #9402 of 12657 HSN codes
% of Sub-Chapter 3702
FY 2024-253.45%
Share of Sub-Chapter 3702’s total exports in FY 2024-25
Import side: 7.76% of Sub-Chapter 3702’s imports
Rank Within Sub-Chapter 3702
FY 2024-25#3 of 38
Position by export value among HSN codes in Sub-Chapter 3702
Import-side rank: #5 of 38
At a glance
30.77%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#9570
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+650.00%
Peak Growth Year
FY 2024-25 · strongest single-year move
3.45%
Contribution to Sub-Ch. 3702
Share of Sub-Chapter 3702 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−7.84
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
4.92% of Sub-Ch. 3702
Imports
7.87 ₹ Cr
0.0002% share
— YoY
5.19% of Sub-Ch. 3702
Balance
−4.97
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+33.33% YoY
2.84% of Sub-Ch. 3702
Imports
5.01 ₹ Cr
0.0001% share
−36.34% YoY
3.59% of Sub-Ch. 3702
Balance
−5.22
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+225.00% YoY
5.37% of Sub-Ch. 3702
Imports
5.35 ₹ Cr
0.0002% share
+6.79% YoY
4.88% of Sub-Ch. 3702
Balance
−4.92
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−76.92% YoY
5.17% of Sub-Ch. 3702
Imports
4.95 ₹ Cr
0.0001% share
−7.48% YoY
3.41% of Sub-Ch. 3702
Balance
−8.37
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+466.67% YoY
6.72% of Sub-Ch. 3702
Imports
8.54 ₹ Cr
0.0001% share
+72.53% YoY
5.15% of Sub-Ch. 3702
Balance
−6.33
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−88.24% YoY
0.27% of Sub-Ch. 3702
Imports
6.35 ₹ Cr
0.0001% share
−25.64% YoY
3.69% of Sub-Ch. 3702
Balance
−15.95
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+650.00% YoY
3.45% of Sub-Ch. 3702
Imports
16.10 ₹ Cr
0.0003% share
+153.54% YoY
7.76% of Sub-Ch. 3702
CAGR · 7-Year
Exports
30.77% /yr
Imports
12.67% /yr
reference, FY 2024-25
Export
₹4.35 Cr
Import
₹207.43 Cr
Trade Balance
−203.08
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.
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.
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.
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.
India's imports under HSN Code 37023990 have grown at 12.67% CAGR, reaching ₹16.10 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 37023990 and GST compliance.
It includes Other Film (≤105mm, Non-Perforated)
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).
Under HSN 37023990, Other Film (≤105mm, Non-Perforated) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.