---
title: "3706 HSN Code | HSN Code for Cinematographic film in India"
description: "Know more about 3706 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3706 covering Cinematographic film."
canonical: "https://busy.in/hsn/sub-chapter-3706/"
---

# HSN Sub-chapter 3706: Cinematographic film

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

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

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 37061011 | [Black & White Feature Films (<= 4000m)](https://busy.in/hsn/hsn-37061011/) |
| 37061012 | [Audio-Visual News/Views (35mm)](https://busy.in/hsn/hsn-37061012/) |
| 37061013 | [Colour Feature Films (<= 4000m)](https://busy.in/hsn/hsn-37061013/) |
| 37061014 | [Colour Feature Films (> 4000m)](https://busy.in/hsn/hsn-37061014/) |
| 37061015 | [Black & White Feature Films (>4000m, 35mm)](https://busy.in/hsn/hsn-37061015/) |
| 37061020 | [Predominantly Educational Short Films (35mm)](https://busy.in/hsn/hsn-37061020/) |
| 37061030 | [News Reels](https://busy.in/hsn/hsn-37061030/) |
| 37061041 | [B/W Advertisement Films (≥35mm)](https://busy.in/hsn/hsn-37061041/) |
| 37061042 | [Colour Advertisement Films (≥35mm)](https://busy.in/hsn/hsn-37061042/) |
| 37061051 | [Aluminium Alloy Wire (>6mm – ≤7mm)](https://busy.in/hsn/hsn-37061051/) |
| 37061052 | [Children’s Film Logos/Prints (35mm)](https://busy.in/hsn/hsn-37061052/) |
| 37061059 | [Children’s film: Other](https://busy.in/hsn/hsn-37061059/) |
| 37061061 | [Educational Film Strips (35mm)](https://busy.in/hsn/hsn-37061061/) |
| 37061062 | [Educational Shorts & Films (Patch Prints)](https://busy.in/hsn/hsn-37061062/) |
| 37061063 | [Children’s Films (35mm)](https://busy.in/hsn/hsn-37061063/) |
| 37061069 | [Educational films](https://busy.in/hsn/hsn-37061069/) |
| 37061070 | [Short Films Width ≥35 mm Not Elsewhere Specified or Included](https://busy.in/hsn/hsn-37061070/) |
| 37061091 | [Uncleared Film Positives/Negatives/Dupes (35mm)](https://busy.in/hsn/hsn-37061091/) |
| 37061092 | [Children’s Films (35mm)](https://busy.in/hsn/hsn-37061092/) |
| 37061099 | [Of a width of 35 mm or more : Other : Other](https://busy.in/hsn/hsn-37061099/) |
| 37069011 | [B/W Feature Films (≤4000m)](https://busy.in/hsn/hsn-37069011/) |
| 37069012 | [B/W Feature Films (>4000m)](https://busy.in/hsn/hsn-37069012/) |
| 37069013 | [Colour Feature Films (≤4,000m)](https://busy.in/hsn/hsn-37069013/) |
| 37069014 | [Colour Feature Films (>4,000m)](https://busy.in/hsn/hsn-37069014/) |
| 37069015 | [Children’s Films](https://busy.in/hsn/hsn-37069015/) |
| 37069020 | [Documentary Films (Certified)](https://busy.in/hsn/hsn-37069020/) |
| 37069030 | [Other \| News Reels And Clippings](https://busy.in/hsn/hsn-37069030/) |
| 37069041 | [Other: Advertisement shots and films: Made wholly in black and white](https://busy.in/hsn/hsn-37069041/) |
| 37069042 | [Advertisement Shots & Films: Made Wholly or Partly in Colour](https://busy.in/hsn/hsn-37069042/) |
| 37069051 | [Children’s Film Patch Prints](https://busy.in/hsn/hsn-37069051/) |
| 37069052 | [Educational Films](https://busy.in/hsn/hsn-37069052/) |
| 37069059 | [Other \| Other Children’s Film](https://busy.in/hsn/hsn-37069059/) |
| 37069061 | [Uncleared Master Positives/Negatives/Dupes/Rush Prints](https://busy.in/hsn/hsn-37069061/) |
| 37069062 | [Educational Patch Prints/Logos](https://busy.in/hsn/hsn-37069062/) |
| 37069063 | [Educational Film Strips](https://busy.in/hsn/hsn-37069063/) |
| 37069064 | [Predominantly Educational Films (<30mm)](https://busy.in/hsn/hsn-37069064/) |
| 37069069 | [Other : Educational shots, and films : Other](https://busy.in/hsn/hsn-37069069/) |
| 37069070 | [Short Film\| Not Elsewhere Specified](https://busy.in/hsn/hsn-37069070/) |
| 37069091 | [Audio-Visual News/Views Materials](https://busy.in/hsn/hsn-37069091/) |
| 37069092 | [DDT (<= 300g Packs)](https://busy.in/hsn/hsn-37069092/) |
| 37069099 | [Other Photographic Products and Chemicals](https://busy.in/hsn/hsn-37069099/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 3706 (FY 2024-25)

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

- Exports: < ₹1 Crore (−97.87% YoY) — 0.0000% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #523 of 1233 sub-chapters
- Share of Chapter 37: 0.01% of its exports; import side 0.00%
- Rank within Chapter 37: #6 of 7 by export value

### Key metrics

- Export CAGR: -32.94% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1193 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +3,033.33% in FY 2023-24
- Contribution to Ch. 37: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3706

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% | — | 0.26% | 1.01 | 0.0000% | — | 0.07% | −0.79 | #1172 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −59.09% | 0.11% | < ₹1 Crore | 0.0000% | −45.54% | 0.04% | −0.46 | #1175 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | 0.00% | 0.12% | < ₹1 Crore | 0.0000% | −98.18% | 0.00% | +0.08 | #1176 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −44.44% | 0.06% | < ₹1 Crore | 0.0000% | +6,900.00% | 0.05% | −0.65 | #1185 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −40.00% | 0.03% | < ₹1 Crore | 0.0000% | −14.29% | 0.04% | −0.57 | #1194 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +3,033.33% | 0.75% | < ₹1 Crore | 0.0000% | −86.67% | 0.00% | +0.86 | #1149 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −97.87% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.02 | #1193 |

- CAGR (7-year): exports -32.94%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 3706 export-import analysis

### Export decline: -32.94% CAGR over 7 years

India's exports under HSN Sub-Chapter 3706 have declined at a compound annual rate of -32.94% over 7 fiscal years, falling from ₹0.22 Crore in FY 2018-19 to ₹0.02 Crore in FY 2024-25.

### HSN Sub-Chapter 3706 ranked #1193 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3706 ranks #1193 out of 1233 sub-chapters by total export value. Within Chapter 37, it ranks #6 of 7. By trade surplus, it ranks #523 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 3706 exports

The strongest single-year export movement for HSN Sub-Chapter 3706 was recorded in FY 2023-24, when exports surged by 3,033.33% over the prior year.

### India maintains a trade surplus of ₹0.02 Crore in HSN Sub-Chapter 3706 goods

In FY 2024-25, India's exports of ₹0.02 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.02 Crore — ranking #523 of 1233 by surplus magnitude.

### HSN Sub-Chapter 3706 contributes 0.01% of Chapter 37 exports — ranked #6

Among the 7 sub-chapters under Chapter 37, HSN Sub-Chapter 3706 ranks #6 by export value — accounting for 0.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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](https://busy.in/hsn/sub-chapter-3702/) | ₹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 (this hsn sub-chapter) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3701 | [Photographic plates & film, unexposed](https://busy.in/hsn/sub-chapter-3701/) |
| 3702 | [Photographic film rolls](https://busy.in/hsn/sub-chapter-3702/) |
| 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/) |
| 3707 | [Photographic chemicals](https://busy.in/hsn/sub-chapter-3707/) |