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3706 HSN Code: Cinematographic film

HSN Sub Chapter 3706 represents Cinematographic film under GST classification. This code helps businesses identify Cinematographic film correctly for billing, taxation, and trade. With HSN Sub Chapter 3706, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cinematographic film.

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New GST Rate for HSN Code 3706

GST Rate for Cinematographic film under HSN Code 3706. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
37 3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track 5% 12%

Chapter: 37

Description: Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track

New GST Rate: 5% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 3706

Following Tariff HSN code falls under Cinematographic film:

Tariff HSN Description
Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m (other than feature films)
Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m
Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length exceeding 4,000 m (other than feature films)
Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length exceeding 4,000 m
Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m (other than feature films)
Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m
Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m (other than feature films)
Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m
Of a width of 35 mm or more : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” (other than feature films)
Of a width of 35 mm or more : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film”
Of a width of 35 mm or more : Documentary shorts, and films certified as such by the Central Board of Film Certification (other than feature films)
Of a width of 35 mm or more : Documentary shorts, and films certified as such by the Central Board of Film Certification
Of a width of 35 mm or more : News Reels and clippings (other than feature films)
Of a width of 35 mm or more : News Reels and clippings
Of a width of 35 mm or more : Advertisement shorts and films : Made wholly in black and white (other than feature films)
Of a width of 35 mm or more : Advertisement shorts and films : Made wholly in black and white
Of a width of 35 mm or more : Advertisement shorts and films : Made wholly or partly in colour (other than feature films)
Of a width of 35 mm or more : Advertisement shorts and films : Made wholly or partly in colour
Of a width of 35 mm or more : Other children’s film : Patch prints, including Logos intended exclusively for the entertainment of children (other than feature films)
Of a width of 35 mm or more : Other children’s film : Patch prints, including Logos intended exclusively for the entertainment of children
Of a width of 35 mm or more : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s Film” (other than feature films)
Of a width of 35 mm or more : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s Film”
Of a width of 35 mm or more : Other children’s film : Other (other than feature films)
Of a width of 35 mm or more : Other children’s film : Other
Of a width of 35 mm or more : Educational shorts, and films : Certified as predominantly educational by the Central Board of Film Certification (other than feature films)
Of a width of 35 mm or more : Educational shorts, and films : Certified as predominantly educational by the Central Board of Film Certification
Of a width of 35 mm or more : Educational shorts, and films : Patch prints, including logos intended exclusively for educational purposes (other than feature films)
Of a width of 35 mm or more : Educational shorts, and films : Patch prints, including logos intended exclusively for educational purposes
Of a width of 35 mm or more : Educational shorts, and films : Teaching aids including film strips of educational nature (other than feature films)
Of a width of 35 mm or more : Educational shorts, and films : Teaching aids including film strips of educational nature
Of a width of 35 mm or more : Educational shorts, and films : Other (other than feature films)
Of a width of 35 mm or more : Educational shorts, and films : Other
Of a width of 35 mm or more : Short films not elsewhere specified or included (other than feature films)
Of a width of 35 mm or more : Short films not elsewhere specified or included
Of a width of 35 mm or more : Other : Audio-visual news or audio-visual views materials including news clippings (other than feature films)
Of a width of 35 mm or more : Other : Audio-visual news or audio-visual views materials including news clippings
Of a width of 35 mm or more : Other : Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions (other than feature films)
Of a width of 35 mm or more : Other : Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions
Of a width of 35 mm or more : Other : Other (other than feature films)
Of a width of 35 mm or more : Other : Other
Other : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m (other than feature films)
Other : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m
Other : Feature films : Made wholly in black and white and of a length exceeding 4,000 m (other than feature films)
Other : Feature films : Made wholly in black and white and of a length exceeding 4,000 m
Other : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m (other than feature films)
Other : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m
Other : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m (other than feature films)
Other : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m
Other : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” (other than feature films)
Other : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film”
Other : Documentary shots, and films certified as such by the Central Board of Film Certification (other than feature films)
Other : Documentary shots, and films certified as such by the Central Board of Film Certification
Other : News reels and clippings (other than feature films)
Other : News reels and clippings
Other : Advertisement shots and films : Made wholly in black and white (other than feature films)
Other : Advertisement shots and films : Made wholly in black and white
Other : Advertisement shots and films : Made wholly or partly in colour (other than feature films)
Other : Advertisement shots and films : Made wholly or partly in colour
Other : Other children’s film : Patch prints, including logos intended exclusively for the entertainment of children (other than feature films)
Other : Other children’s film : Patch prints, including logos intended exclusively for the entertainment of children
Other : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s film” (other than feature films)
Other : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s film”
Other : Other children’s film : Other (other than feature films)
Other : Other children’s film : Other
Other : Educational shots, and films : Certified as predominantly educational by the Central Board of Film Certification (other than feature films)
Other : Educational shots, and films : Certified as predominantly educational by the Central Board of Film Certification
Other : Educational shots, and films : Patch prints, including logos intended exclusively for educational purposes (other than feature films)
Other : Educational shots, and films : Patch prints, including logos intended exclusively for educational purposes
Other : Educational shots, and films : Teaching aids including film strips of educational nature (other than feature films)
Other : Educational shots, and films : Teaching aids including film strips of educational nature
Other : Educational shots, and films : Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm (other than feature films)
Other : Educational shots, and films : Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm
Other : Educational shots, and films : Other (other than feature films)
Other : Educational shots, and films : Other
Other : Short film not elsewhere specified (other than feature films)
Other : Short film not elsewhere specified
Other : Other: Audio-visual news or audio-visual views materials including news clippings (other than feature films)
Other : Other: Audio-visual news or audio-visual views materials including news clippings
Other: Other: Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions (other than feature films)
Other: Other: Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions
Other: Other: Other (other than feature films)
Other: Other: Other

Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m (other than feature films)

Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m

Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length exceeding 4,000 m (other than feature films)

Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length exceeding 4,000 m

Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m (other than feature films)

Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m

Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m (other than feature films)

Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m

Of a width of 35 mm or more : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” (other than feature films)

Of a width of 35 mm or more : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film”

Of a width of 35 mm or more : Documentary shorts, and films certified as such by the Central Board of Film Certification (other than feature films)

Of a width of 35 mm or more : Documentary shorts, and films certified as such by the Central Board of Film Certification

Of a width of 35 mm or more : News Reels and clippings (other than feature films)

Of a width of 35 mm or more : News Reels and clippings

Of a width of 35 mm or more : Advertisement shorts and films : Made wholly in black and white (other than feature films)

Of a width of 35 mm or more : Advertisement shorts and films : Made wholly in black and white

Of a width of 35 mm or more : Advertisement shorts and films : Made wholly or partly in colour (other than feature films)

Of a width of 35 mm or more : Advertisement shorts and films : Made wholly or partly in colour

Of a width of 35 mm or more : Other children’s film : Patch prints, including Logos intended exclusively for the entertainment of children (other than feature films)

Of a width of 35 mm or more : Other children’s film : Patch prints, including Logos intended exclusively for the entertainment of children

Of a width of 35 mm or more : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s Film” (other than feature films)

Of a width of 35 mm or more : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s Film”

Of a width of 35 mm or more : Other children’s film : Other (other than feature films)

Of a width of 35 mm or more : Other children’s film : Other

Of a width of 35 mm or more : Educational shorts, and films : Certified as predominantly educational by the Central Board of Film Certification (other than feature films)

Of a width of 35 mm or more : Educational shorts, and films : Certified as predominantly educational by the Central Board of Film Certification

Of a width of 35 mm or more : Educational shorts, and films : Patch prints, including logos intended exclusively for educational purposes (other than feature films)

Of a width of 35 mm or more : Educational shorts, and films : Patch prints, including logos intended exclusively for educational purposes

Of a width of 35 mm or more : Educational shorts, and films : Teaching aids including film strips of educational nature (other than feature films)

Of a width of 35 mm or more : Educational shorts, and films : Teaching aids including film strips of educational nature

Of a width of 35 mm or more : Educational shorts, and films : Other (other than feature films)

Of a width of 35 mm or more : Educational shorts, and films : Other

Of a width of 35 mm or more : Short films not elsewhere specified or included (other than feature films)

Of a width of 35 mm or more : Short films not elsewhere specified or included

Of a width of 35 mm or more : Other : Audio-visual news or audio-visual views materials including news clippings (other than feature films)

Of a width of 35 mm or more : Other : Audio-visual news or audio-visual views materials including news clippings

Of a width of 35 mm or more : Other : Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions (other than feature films)

Of a width of 35 mm or more : Other : Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions

Of a width of 35 mm or more : Other : Other (other than feature films)

Of a width of 35 mm or more : Other : Other

Other : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m (other than feature films)

Other : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m

Other : Feature films : Made wholly in black and white and of a length exceeding 4,000 m (other than feature films)

Other : Feature films : Made wholly in black and white and of a length exceeding 4,000 m

Other : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m (other than feature films)

Other : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m

Other : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m (other than feature films)

Other : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m

Other : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” (other than feature films)

Other : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film”

Other : Documentary shots, and films certified as such by the Central Board of Film Certification (other than feature films)

Other : Documentary shots, and films certified as such by the Central Board of Film Certification

Other : News reels and clippings (other than feature films)

Other : News reels and clippings

Other : Advertisement shots and films : Made wholly in black and white (other than feature films)

Other : Advertisement shots and films : Made wholly in black and white

Other : Advertisement shots and films : Made wholly or partly in colour (other than feature films)

Other : Advertisement shots and films : Made wholly or partly in colour

Other : Other children’s film : Patch prints, including logos intended exclusively for the entertainment of children (other than feature films)

Other : Other children’s film : Patch prints, including logos intended exclusively for the entertainment of children

Other : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s film” (other than feature films)

Other : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s film”

Other : Other children’s film : Other (other than feature films)

Other : Other children’s film : Other

Other : Educational shots, and films : Certified as predominantly educational by the Central Board of Film Certification (other than feature films)

Other : Educational shots, and films : Certified as predominantly educational by the Central Board of Film Certification

Other : Educational shots, and films : Patch prints, including logos intended exclusively for educational purposes (other than feature films)

Other : Educational shots, and films : Patch prints, including logos intended exclusively for educational purposes

Other : Educational shots, and films : Teaching aids including film strips of educational nature (other than feature films)

Other : Educational shots, and films : Teaching aids including film strips of educational nature

Other : Educational shots, and films : Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm (other than feature films)

Other : Educational shots, and films : Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm

Other : Educational shots, and films : Other (other than feature films)

Other : Educational shots, and films : Other

Other : Short film not elsewhere specified (other than feature films)

Other : Short film not elsewhere specified

Other : Other: Audio-visual news or audio-visual views materials including news clippings (other than feature films)

Other : Other: Audio-visual news or audio-visual views materials including news clippings

Other: Other: Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions (other than feature films)

Other: Other: Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions

Other: Other: Other (other than feature films)

Other: Other: Other

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FAQs for Sub Chapter 3706

What products are classified under HSN 3706

It includes Cinematographic film

Can reverse charge ever apply to transactions involving Cinematographic film?

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

What should my invoice and records include for Cinematographic film?

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.

Do spares or accessories of Cinematographic film follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Does MRP, weight or pack size change GST treatment for Cinematographic film?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Is the composition scheme suitable if I mainly trade Cinematographic film?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

If I repair and return Cinematographic film, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

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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