---
title: "3702 HSN Code | HSN Code for Photographic film rolls in India"
description: "Know more about 3702 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3702 covering Photographic film rolls."
canonical: "https://busy.in/hsn/sub-chapter-3702/"
---

# HSN Sub-chapter 3702: Photographic film rolls

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed

Part of [Chapter 37: Photographic or Cinematographic Goods](https://busy.in/hsn/chapter-37/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 37021000 | [X-ray photographic film](https://busy.in/hsn/hsn-37021000/) |
| 37022000 | [Photographic Paper for Offset Repro](https://busy.in/hsn/hsn-37022000/) |
| 37023110 | [Cinematographic Film (≤105mm, Color)](https://busy.in/hsn/hsn-37023110/) |
| 37023190 | [Photographic Plates, Film, Paper & Chemicals](https://busy.in/hsn/hsn-37023190/) |
| 37023210 | [Cinematographic Film (≤105mm, Silver Halide)](https://busy.in/hsn/hsn-37023210/) |
| 37023290 | [Photographic Equipment Accessories](https://busy.in/hsn/hsn-37023290/) |
| 37023910 | [Cinematographic Film (≤105mm, Non-Perforated)](https://busy.in/hsn/hsn-37023910/) |
| 37023990 | [Other Film (≤105mm, Non-Perforated)](https://busy.in/hsn/hsn-37023990/) |
| 37024110 | [Other Color Film (>16-35mm, <=30m)](https://busy.in/hsn/hsn-37024110/) |
| 37024190 | [Cine Color Film (>610mm, >200m)](https://busy.in/hsn/hsn-37024190/) |
| 37024210 | [Other Non-Color Film (>610mm, >200m)](https://busy.in/hsn/hsn-37024210/) |
| 37024220 | [Other Color Film (>610mm, >200m)](https://busy.in/hsn/hsn-37024220/) |
| 37024290 | [Cine Non-Color Film (>610mm, >200m)](https://busy.in/hsn/hsn-37024290/) |
| 37024310 | [Photographic Film Rolls (>610mm, >200m)](https://busy.in/hsn/hsn-37024310/) |
| 37024320 | [Cinematographic Film (>610mm, ≤200m)](https://busy.in/hsn/hsn-37024320/) |
| 37024390 | [Other Film (>610mm, ≤200m)](https://busy.in/hsn/hsn-37024390/) |
| 37024410 | [B&W Photographic Film (>610mm, <=200m)](https://busy.in/hsn/hsn-37024410/) |
| 37024420 | [Cinematographic Film (>105mm, ≤610mm)](https://busy.in/hsn/hsn-37024420/) |
| 37024490 | [Other Film (>105mm, ≤610mm)](https://busy.in/hsn/hsn-37024490/) |
| 37025210 | [Color Film (Positive, ≤16mm)](https://busy.in/hsn/hsn-37025210/) |
| 37025220 | [Photographic Chemicals for Development](https://busy.in/hsn/hsn-37025220/) |
| 37025290 | [Other Colour Film (≤16mm)](https://busy.in/hsn/hsn-37025290/) |
| 37025300 | [Color Film (>16mm, ≤35mm, ≤30m, Slides)](https://busy.in/hsn/hsn-37025300/) |
| 37025410 | [Other Cine Color Film (>16-35mm, >30m)](https://busy.in/hsn/hsn-37025410/) |
| 37025420 | [Cine Positive Film (>16-35mm, <=30m)](https://busy.in/hsn/hsn-37025420/) |
| 37025490 | [Other Cine Color Film (>16-35mm, <=30m)](https://busy.in/hsn/hsn-37025490/) |
| 37025510 | [Handloom Cotton Durries](https://busy.in/hsn/hsn-37025510/) |
| 37025520 | [Cinematographic Positive Film (>16-35mm, >30m)](https://busy.in/hsn/hsn-37025520/) |
| 37025590 | [Color Film (>16mm, ≤35mm, >30m)](https://busy.in/hsn/hsn-37025590/) |
| 37025610 | [Color Film (Positive, >35mm)](https://busy.in/hsn/hsn-37025610/) |
| 37025620 | [Photographic Chemicals and Preparations](https://busy.in/hsn/hsn-37025620/) |
| 37025690 | [Other Colour Film (>35mm)](https://busy.in/hsn/hsn-37025690/) |
| 37029611 | [Film (≤16mm, ≤30m)](https://busy.in/hsn/hsn-37029611/) |
| 37029619 | [Other Film (≤35mm, ≤30m)](https://busy.in/hsn/hsn-37029619/) |
| 37029711 | [Cinematographic Film (≤16mm)](https://busy.in/hsn/hsn-37029711/) |
| 37029719 | [Photographic Plates and Films](https://busy.in/hsn/hsn-37029719/) |
| 37029810 | [Cinematographic film, >35mm](https://busy.in/hsn/hsn-37029810/) |
| 37029890 | [Width Exceeding 35 Mm \| Other](https://busy.in/hsn/hsn-37029890/) |

## Frequently asked questions

### What products are classified under HSN 3702

It includes Photographic film rolls

### Can I claim ITC on inputs and services used for Photographic film rolls?

If your outward supply of Photographic film rolls is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Can reverse charge ever apply to transactions involving Photographic film rolls?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Photographic film rolls are forward charge. Check the current notifications for any special cases before deciding.

### How are warranty replacements of Photographic film rolls handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### How should I document Photographic film rolls sent for job work?

Use a delivery challan for sending Photographic film rolls to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### What should my invoice and records include for Photographic film rolls?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

## India's trade performance: HSN Sub-Chapter 3702 (FY 2024-25)

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

- Exports: ₹4 Cr (−41.45% YoY) — 0.0001% of India's total exports
- Imports: ₹207 Cr (+20.64% YoY) — 0.0034% of India's total imports
- Trade balance: −₹203 Cr (Deficit); surplus rank #782 of 1233 sub-chapters
- Share of Chapter 37: 2.58% of its exports; import side 10.47%
- Rank within Chapter 37: #3 of 7 by export value; import-side #3

### Key metrics

- Export CAGR: 38.74% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1094 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +336.21% in FY 2022-23
- Contribution to Ch. 37: 2.58% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3702

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 Ch. 37 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 37 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.72% | 151.69 | 0.0042% | — | 10.40% | −151.08 | #1148 |
| FY 2019-20 | 1.41 | 0.0001% | +131.15% | 1.78% | 139.46 | 0.0042% | −8.06% | 9.85% | −138.05 | #1112 |
| FY 2020-21 | 2.42 | 0.0001% | +71.63% | 3.34% | 109.70 | 0.0038% | −21.34% | 10.55% | −107.28 | #1089 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −76.03% | 0.69% | 145.04 | 0.0032% | +32.22% | 9.57% | −144.46 | #1147 |
| FY 2022-23 | 2.53 | 0.0001% | +336.21% | 2.75% | 165.96 | 0.0029% | +14.42% | 9.84% | −163.43 | #1102 |
| FY 2023-24 | 7.43 | 0.0002% | +193.68% | 5.96% | 171.94 | 0.0031% | +3.60% | 9.63% | −164.51 | #1058 |
| FY 2024-25 | 4.35 | 0.0001% | −41.45% | 2.58% | 207.43 | 0.0034% | +20.64% | 10.47% | −203.08 | #1094 |

- CAGR (7-year): exports 38.74%/yr, imports 5.35%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3702 export-import analysis

### Consistent export growth: 38.74% CAGR over 7 years

India's exports under HSN Sub-Chapter 3702 have grown at a compound annual rate of 38.74% over 7 fiscal years, rising from ₹0.61 Crore in FY 2018-19 to ₹4.35 Crore in FY 2024-25.

### HSN Sub-Chapter 3702 ranked #1094 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3702 ranks #1094 out of 1233 sub-chapters by total export value. Within Chapter 37, it ranks #3 of 7. By trade surplus, it ranks #782 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 3702 exports

The strongest single-year export movement for HSN Sub-Chapter 3702 was recorded in FY 2022-23, when exports surged by 336.21% over the prior year.

### India records a trade deficit of ₹203.08 Crore in HSN Sub-Chapter 3702 goods

In FY 2024-25, India's imports of ₹207.43 Cr exceeded exports of ₹4.35 Cr, resulting in a trade deficit of ₹203.08 Crore — ranking #782 of 1233 by surplus magnitude.

### Import growth of 5.35% CAGR signals stable import dependency for Photographic film rolls

India's imports under HSN Sub-Chapter 3702 have grown at 5.35% CAGR, reaching ₹207.43 Crore in FY 2024-25.

### HSN Sub-Chapter 3702 contributes 2.58% of Chapter 37 exports — ranked #3

Among the 7 sub-chapters under Chapter 37, HSN Sub-Chapter 3702 ranks #3 by export value — accounting for 2.58% of the chapter's total exports in FY 2024-25. On the import side, it holds 10.47% share (rank #3).

## Related Sub-Chapters in Chapter 37

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3701: Photographic plates & film, unexposed](https://busy.in/hsn/sub-chapter-3701/) | ₹112 Cr |
| #2 | [HSN Sub-Chapter 3707: Photographic chemicals](https://busy.in/hsn/sub-chapter-3707/) | ₹49 Cr |
| #3 | HSN Sub-Chapter 3702: Photographic film rolls (this hsn sub-chapter) | ₹4 Cr |
| #4 | [HSN Sub-Chapter 3703: Photographic paper](https://busy.in/hsn/sub-chapter-3703/) | ₹3 Cr |
| #5 | [HSN Sub-Chapter 3705: Textile extruding machines](https://busy.in/hsn/sub-chapter-3705/) | < ₹1 Crore |
| #6 | [HSN Sub-Chapter 3704: Photographic plates & film](https://busy.in/hsn/sub-chapter-3704/) | < ₹1 Crore |
| #6 | [HSN Sub-Chapter 3706: Cinematographic film](https://busy.in/hsn/sub-chapter-3706/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3701 | [Photographic plates & film, unexposed](https://busy.in/hsn/sub-chapter-3701/) |
| 3703 | [Photographic paper](https://busy.in/hsn/sub-chapter-3703/) |
| 3704 | [Photographic plates & film](https://busy.in/hsn/sub-chapter-3704/) |
| 3705 | [Textile extruding machines](https://busy.in/hsn/sub-chapter-3705/) |
| 3706 | [Cinematographic film](https://busy.in/hsn/sub-chapter-3706/) |
| 3707 | [Photographic chemicals](https://busy.in/hsn/sub-chapter-3707/) |