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 purposes. 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

37

HSN Code

3706

HSN Description

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

New GST Rate

5 %
Essential

Old GST Rate

12 %

Tariff HSN Codes under HSN Sub Chapter 3706

Following tariff HSN codes fall under Cinematographic film.

Tariff HSN

37061011

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)

Tariff HSN

37061011

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

Tariff HSN

37061012

Description

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)

Tariff HSN

37061012

Description

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

Tariff HSN

37061013

Description

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)

Tariff HSN

37061013

Description

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

Tariff HSN

37061014

Description

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)

Tariff HSN

37061014

Description

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

Tariff HSN

37061015

Description

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)

Tariff HSN

37061015

Description

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”

Tariff HSN

37061020

Description

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)

Tariff HSN

37061020

Description

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

Tariff HSN

37061030

Description

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

Tariff HSN

37061030

Description

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

Tariff HSN

37061041

Description

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

Tariff HSN

37061041

Description

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

Tariff HSN

37061042

Description

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

Tariff HSN

37061042

Description

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

Tariff HSN

37061051

Description

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)

Tariff HSN

37061051

Description

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

Tariff HSN

37061052

Description

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)

Tariff HSN

37061052

Description

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”

Tariff HSN

37061059

Description

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

Tariff HSN

37061059

Description

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

Tariff HSN

37061061

Description

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)

Tariff HSN

37061061

Description

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

Tariff HSN

37061062

Description

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)

Tariff HSN

37061062

Description

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

Tariff HSN

37061063

Description

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

Tariff HSN

37061063

Description

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

Tariff HSN

37061069

Description

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

Tariff HSN

37061069

Description

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

Tariff HSN

37061070

Description

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

Tariff HSN

37061070

Description

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

Tariff HSN

37061091

Description

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

Tariff HSN

37061091

Description

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

Tariff HSN

37061092

Description

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)

Tariff HSN

37061092

Description

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

Tariff HSN

37061099

Description

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

Tariff HSN

37061099

Description

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

Tariff HSN

37069011

Description

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

Tariff HSN

37069011

Description

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

Tariff HSN

37069012

Description

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

Tariff HSN

37069012

Description

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

Tariff HSN

37069013

Description

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

Tariff HSN

37069013

Description

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

Tariff HSN

37069014

Description

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

Tariff HSN

37069014

Description

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

Tariff HSN

37069015

Description

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

Tariff HSN

37069015

Description

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

Tariff HSN

37069020

Description

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

Tariff HSN

37069020

Description

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

Tariff HSN

37069030

Description

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

Tariff HSN

37069030

Description

Other : News reels and clippings

Tariff HSN

37069041

Description

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

Tariff HSN

37069041

Description

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

Tariff HSN

37069042

Description

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

Tariff HSN

37069042

Description

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

Tariff HSN

37069051

Description

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

Tariff HSN

37069051

Description

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

Tariff HSN

37069052

Description

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)

Tariff HSN

37069052

Description

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

Tariff HSN

37069059

Description

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

Tariff HSN

37069059

Description

Other : Other children’s film : Other

Tariff HSN

37069061

Description

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

Tariff HSN

37069061

Description

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

Tariff HSN

37069062

Description

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

Tariff HSN

37069062

Description

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

Tariff HSN

37069063

Description

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

Tariff HSN

37069063

Description

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

Tariff HSN

37069064

Description

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

Tariff HSN

37069064

Description

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

Tariff HSN

37069069

Description

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

Tariff HSN

37069069

Description

Other : Educational shots, and films : Other

Tariff HSN

37069070

Description

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

Tariff HSN

37069070

Description

Other : Short film not elsewhere specified

Tariff HSN

37069091

Description

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

Tariff HSN

37069091

Description

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

Tariff HSN

37069092

Description

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

Tariff HSN

37069092

Description

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

Tariff HSN

37069099

Description

Other: Other: Other (other than feature films)

Tariff HSN

37069099

Description

Other: Other: Other

India’s Trade Performance — HSN Sub-Chapter 3706 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

< ₹1 Crore

−97.87% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

Nil

−100.00% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

< ₹1 Crore

Trade Surplus

Surplus rank #523 of 1233 subchapters

% of Chapter 37

FY 2024-25

0.01%

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

Import side: 0.00% of Chapter 37’s imports

Rank Within Chapter 37

FY 2024-25

#6 of 7

Position by export value among subchapters in Chapter 37

At a glance

−32.94%

Export CAGR

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

#1193

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+3,033.33%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.01%

Contribution to Ch. 37

Share of Chapter 37 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1172

Balance

−0.79

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.26% of Ch. 37

Imports

1.01 ₹ Cr

0.0000% share

— YoY

0.07% of Ch. 37

FY 2019-20 Exp. Rank #1175

Balance

−0.46

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−59.09% YoY

0.11% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−45.54% YoY

0.04% of Ch. 37

FY 2020-21 Exp. Rank #1176

Balance

+0.08

Exports

< ₹1 Crore ₹ Cr

0.0000% share

0.00% YoY

0.12% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−98.18% YoY

0.00% of Ch. 37

FY 2021-22 Exp. Rank #1185

Balance

−0.65

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−44.44% YoY

0.06% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+6,900.00% YoY

0.05% of Ch. 37

FY 2022-23 Exp. Rank #1194

Balance

−0.57

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−40.00% YoY

0.03% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−14.29% YoY

0.04% of Ch. 37

FY 2023-24 Exp. Rank #1149

Balance

+0.86

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+3,033.33% YoY

0.75% of Ch. 37

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−86.67% YoY

0.00% of Ch. 37

FY 2024-25 Exp. Rank #1193

Balance

+0.02

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−97.87% YoY

0.01% of Ch. 37

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Ch. 37

CAGR · 7-Year

Exports

−32.94% /yr

Imports

—

Consistently Surplus
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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3706 ranks #1193 out of 1233 subchapters 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 subchapters 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.

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3706 and GST compliance.

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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