3702 HSN Code: Photographic film rolls

HSN Sub Chapter 3702 represents Photographic film rolls under GST classification. This code helps businesses identify Photographic film rolls correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 3702, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic film rolls.

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New GST Rate for HSN Code 3702

GST Rate for Photographic film rolls under HSN Code 3702. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

37

HSN Code

3702

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3702

Following tariff HSN codes fall under Photographic film rolls.

Tariff HSN

37021000

Description

For X-ray

Tariff HSN

37022000

Description

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

Tariff HSN

37023110

Description

Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Cinematographic film

Tariff HSN

37023190

Description

Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Other

Tariff HSN

37023210

Description

Other film, without perforations, of a width not exceeding 105 mm: Other, with silver halide emulsion: Cinematographic film

Tariff HSN

37023290

Description

Other film, without perforations, of a width not exceeding 105 mm:Other, with silver halide emulsion: Other

Tariff HSN

37023910

Description

Other film, without perforations, of a width not exceeding 105 mm: Other : Cinematographic film

Tariff HSN

37023990

Description

Other film, without perforations, of a width not exceeding 105 mm: Other : Other

Tariff HSN

37024110

Description

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

Tariff HSN

37024190

Description

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

Tariff HSN

37024210

Description

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

Tariff HSN

37024220

Description

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

Tariff HSN

37024290

Description

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

Tariff HSN

37024310

Description

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

Tariff HSN

37024320

Description

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

Tariff HSN

37024390

Description

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

Tariff HSN

37024410

Description

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

Tariff HSN

37024420

Description

Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Cinematographic film

Tariff HSN

37024490

Description

Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Other

Tariff HSN

37025210

Description

Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Finished rolls of cinematographic positive

Tariff HSN

37025220

Description

Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other cinematographic film

Tariff HSN

37025290

Description

Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other

Tariff HSN

37025300

Description

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

Tariff HSN

37025410

Description

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

Tariff HSN

37025420

Description

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

Tariff HSN

37025490

Description

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

Tariff HSN

37025510

Description

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

Tariff HSN

37025520

Description

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

Tariff HSN

37025590

Description

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

Tariff HSN

37025610

Description

Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Finished rolls of cinematographic positive

Tariff HSN

37025620

Description

Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other cinematographic film

Tariff HSN

37025690

Description

Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other

Tariff HSN

37029611

Description

Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Not exceeding 16 mm

Tariff HSN

37029619

Description

Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Other

Tariff HSN

37029711

Description

Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Not exceeding 16 mm

Tariff HSN

37029719

Description

Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Other

Tariff HSN

37029810

Description

Other : Of a width exceeding 35 mm: Cinematographic film

Tariff HSN

37029890

Description

Other : Of a width exceeding 35 mm: Other

India’s Trade Performance — HSN Sub-Chapter 3702 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹4 Cr

−41.45% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹207 Cr

+20.64% vs FY 2023-24

0.0034% of India’s total imports

Trade Balance

FY 2024-25

−₹203 Cr

Trade Deficit

Surplus rank #782 of 1233 subchapters

% of Chapter 37

FY 2024-25

2.58%

Share of Chapter 37’s total exports in FY 2024-25

Import side: 10.47% of Chapter 37’s imports

Rank Within Chapter 37

FY 2024-25

#3 of 7

Position by export value among subchapters in Chapter 37

Import-side rank: #3 of 7

At a glance

38.74%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1094

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+336.21%

Peak Growth Year

FY 2022-23 · strongest single-year move

2.58%

Contribution to Ch. 37

Share of Chapter 37 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1148

Balance

−151.08

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.72% of Ch. 37

Imports

151.69 ₹ Cr

0.0042% share

— YoY

10.40% of Ch. 37

FY 2019-20 Exp. Rank #1112

Balance

−138.05

Exports

1.41 ₹ Cr

0.0001% share

+131.15% YoY

1.78% of Ch. 37

Imports

139.46 ₹ Cr

0.0042% share

−8.06% YoY

9.85% of Ch. 37

FY 2020-21 Exp. Rank #1089

Balance

−107.28

Exports

2.42 ₹ Cr

0.0001% share

+71.63% YoY

3.34% of Ch. 37

Imports

109.70 ₹ Cr

0.0038% share

−21.34% YoY

10.55% of Ch. 37

FY 2021-22 Exp. Rank #1147

Balance

−144.46

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−76.03% YoY

0.69% of Ch. 37

Imports

145.04 ₹ Cr

0.0032% share

+32.22% YoY

9.57% of Ch. 37

FY 2022-23 Exp. Rank #1102

Balance

−163.43

Exports

2.53 ₹ Cr

0.0001% share

+336.21% YoY

2.75% of Ch. 37

Imports

165.96 ₹ Cr

0.0029% share

+14.42% YoY

9.84% of Ch. 37

FY 2023-24 Exp. Rank #1058

Balance

−164.51

Exports

7.43 ₹ Cr

0.0002% share

+193.68% YoY

5.96% of Ch. 37

Imports

171.94 ₹ Cr

0.0031% share

+3.60% YoY

9.63% of Ch. 37

FY 2024-25 Exp. Rank #1094

Balance

−203.08

Exports

4.35 ₹ Cr

0.0001% share

−41.45% YoY

2.58% of Ch. 37

Imports

207.43 ₹ Cr

0.0034% share

+20.64% YoY

10.47% of Ch. 37

CAGR · 7-Year

Exports

38.74% /yr

Imports

5.35% /yr

Consistently Deficit
Chapter 37 total

reference, FY 2024-25

Export

₹168.79 Cr

Import

₹1,980.89 Cr

Trade Balance

−1,812.10

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3702 ranks #1094 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3702 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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