---
title: "HSN Code for Other Film (>610mm, ≤200m) | HSN 37024390 GST Rate"
description: "Find HSN and GST Rates for 37024390 related to Other Film (>610mm, ≤200m) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37024390/"
---

# HSN Code 37024390: Other Film (>610mm, ≤200m)

- [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 exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37024390 ?

It includes Other Film (>610mm, ≤200m)

### How much GST applies to Other Film (>610mm, ≤200m)?

Under HSN 37024390, Other Film (>610mm, ≤200m) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other Film (>610mm, ≤200m)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Other Film (>610mm, ≤200m)?

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 (>610mm, ≤200m)?

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 (>610mm, ≤200m)?

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.

### How should mixed supplies be billed when Other Film (>610mm, ≤200m) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Film (>610mm, ≤200m); Nil for exempt items if applicable).

## India's trade performance: HSN Code 37024390 (FY 2024-25)

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

- Exports: < ₹1 Crore (−54.55% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (+3.74% YoY) — 0.0000% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #7933 of 12657 HSN codes
- Share of Sub-Chapter 3702: 1.15% of its exports; import side 0.54%
- Rank within Sub-Chapter 3702: #7 of 38 by export value; import-side #8

### Key metrics

- Export CAGR: -9.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10034 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +300.00% in FY 2021-22
- Contribution to Sub-Ch. 3702: 1.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 37024390

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% | — | 14.75% | 1.12 | 0.0000% | — | 0.74% | −1.03 | #9231 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −77.78% | 1.42% | 1.32 | 0.0000% | +17.86% | 0.95% | −1.30 | #9717 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +50.00% | 1.24% | < ₹1 Crore | 0.0000% | −25.00% | 0.90% | −0.96 | #9719 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +300.00% | 20.69% | 1.61 | 0.0000% | +62.63% | 1.11% | −1.49 | #9460 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −66.67% | 1.58% | 1.45 | 0.0000% | −9.94% | 0.87% | −1.41 | #9967 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +175.00% | 1.48% | 1.07 | 0.0000% | −26.21% | 0.62% | −0.96 | #9729 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −54.55% | 1.15% | 1.11 | 0.0000% | +3.74% | 0.54% | −1.06 | #10034 |

- CAGR (7-year): exports -9.33%/yr, imports -0.15%/yr (consistently Deficit)

## Key trade insights: HSN Code 37024390 export-import analysis

### Export decline: -9.33% CAGR over 7 years

India's exports under HSN Code 37024390 have declined at a compound annual rate of -9.33% over 7 fiscal years, falling from ₹0.09 Crore in FY 2018-19 to ₹0.05 Crore in FY 2024-25.

### HSN Code 37024390 ranked #10034 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 37024390 ranks #10034 out of 12657 HSN codes by total export value. Within Sub-Chapter 3702, it ranks #7 of 38. By trade surplus, it ranks #7933 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 37024390 exports

The strongest single-year export movement for HSN Code 37024390 was recorded in FY 2021-22, when exports surged by 300.00% over the prior year.

### India records a trade deficit of ₹1.06 Crore in HSN Code 37024390 goods

In FY 2024-25, India's imports of ₹1.11 Cr exceeded exports of ₹0.05 Cr, resulting in a trade deficit of ₹1.06 Crore — ranking #7933 of 12657 by surplus magnitude.

### Import growth of -0.15% CAGR signals stable import dependency for Other Film (>610mm, ≤200m)

India's imports under HSN Code 37024390 have grown at -0.15% CAGR, reaching ₹1.11 Crore in FY 2024-25.

### HSN Code 37024390 contributes 1.15% of Sub-Chapter 3702 exports — ranked #7

Among the 38 HSN codes under Sub-Chapter 3702, HSN Code 37024390 ranks #7 by export value — accounting for 1.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.54% share (rank #8).

## 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)](https://busy.in/hsn/hsn-37023990/) | < ₹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) (this hsn code) | < ₹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 |