---
title: "HSN Code for Other Film (>105mm, ≤610mm) | HSN 37024490 GST Rate"
description: "Find HSN and GST Rates for 37024490 related to Other Film (>105mm, ≤610mm) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37024490/"
---

# HSN Code 37024490: Other Film (>105mm, ≤610mm)

- [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 105 mm but not exceeding 610 mm: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37024490 ?

It includes Other Film (>105mm, ≤610mm)

### Can we claim ITC on inputs used to trade Other Film (>105mm, ≤610mm)?

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

### How much GST applies to Other Film (>105mm, ≤610mm)?

Under HSN 37024490, Other Film (>105mm, ≤610mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Film (>105mm, ≤610mm)?

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

### How should mixed supplies be billed when Other Film (>105mm, ≤610mm) 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, ≤610mm); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Film (>105mm, ≤610mm)?

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 37024490 (FY 2024-25)

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

- Exports: ₹3 Cr (−48.47% YoY) — 0.0001% of India's total exports
- Imports: ₹42 Cr (−23.04% YoY) — 0.0007% of India's total imports
- Trade balance: −₹39 Cr (Deficit); surplus rank #10047 of 12657 HSN codes
- Share of Sub-Chapter 3702: 77.47% of its exports; import side 20.27%
- Rank within Sub-Chapter 3702: #1 of 38 by export value; import-side #2

### Key metrics

- Export CAGR: 119.66% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7068 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +4,900.00% in FY 2022-23
- Contribution to Sub-Ch. 3702: 77.47% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 37024490

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% | 42.35 | 0.0012% | — | 27.92% | −42.32 | #9664 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +2,400.00% | 53.19% | 39.37 | 0.0012% | −7.04% | 28.23% | −38.62 | #7865 |
| FY 2020-21 | 1.29 | 0.0001% | +72.00% | 53.31% | 45.87 | 0.0016% | +16.51% | 41.81% | −44.58 | #7425 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −97.67% | 5.17% | 52.96 | 0.0012% | +15.46% | 36.51% | −52.93 | #9964 |
| FY 2022-23 | 1.50 | 0.0000% | +4,900.00% | 59.29% | 62.12 | 0.0011% | +17.30% | 37.43% | −60.62 | #7738 |
| FY 2023-24 | 6.54 | 0.0002% | +336.00% | 88.02% | 54.64 | 0.0010% | −12.04% | 31.78% | −48.10 | #6237 |
| FY 2024-25 | 3.37 | 0.0001% | −48.47% | 77.47% | 42.05 | 0.0007% | −23.04% | 20.27% | −38.68 | #7068 |

- CAGR (7-year): exports 119.66%/yr, imports -0.12%/yr (consistently Deficit)

## Key trade insights: HSN Code 37024490 export-import analysis

### Consistent export growth: 119.66% CAGR over 7 years

India's exports under HSN Code 37024490 have grown at a compound annual rate of 119.66% over 7 fiscal years, rising from ₹0.03 Crore in FY 2018-19 to ₹3.37 Crore in FY 2024-25.

### HSN Code 37024490 ranked #7068 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 37024490 ranks #7068 out of 12657 HSN codes by total export value. Within Sub-Chapter 3702, it ranks #1 of 38. By trade surplus, it ranks #10047 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 37024490 exports

The strongest single-year export movement for HSN Code 37024490 was recorded in FY 2022-23, when exports surged by 4,900.00% over the prior year.

### India records a trade deficit of ₹38.68 Crore in HSN Code 37024490 goods

In FY 2024-25, India's imports of ₹42.05 Cr exceeded exports of ₹3.37 Cr, resulting in a trade deficit of ₹38.68 Crore — ranking #10047 of 12657 by surplus magnitude.

### Import growth of -0.12% CAGR signals stable import dependency for Other Film (>105mm, ≤610mm)

India's imports under HSN Code 37024490 have grown at -0.12% CAGR, reaching ₹42.05 Crore in FY 2024-25.

### HSN Code 37024490 contributes 77.47% of Sub-Chapter 3702 exports — ranked #1

Among the 38 HSN codes under Sub-Chapter 3702, HSN Code 37024490 ranks #1 by export value — accounting for 77.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.27% share (rank #2).

## 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) (this hsn code) | ₹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)](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 |