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Free Tools/HSN Code Finder/Chapter 37/HSN 3706
HSN 37064-Digit Heading

HSN 3706: Cinematographic film – GST Rate

HSN 3706 covers cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. GST on HSN 3706 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 41 tariff items, for example 3706 10 11, 3706 10 12 and 3706 10 13.

Chapter 37: Photographic or cinematographic goods

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 3706

5%CGST 2.5% + SGST 2.5% / IGST 5%

Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films

Reference: Schedule I, S. No. 259 (Spec: 3706)
18%CGST 9% + SGST 9% / IGST 18%

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

Reference: Schedule II, S. No. 86 (Spec: 3706)

Sub-Headings & Tariff Items Under 3706

Showing 43 sub-classification codes with complete hierarchy descriptions.

3706106-Digit Sub-heading

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More :

370610118-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Made Wholly In Black And White And Of A Length Not Exceeding 4,000 M

370610128-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Made Wholly In Black And White And Of A Length Exceeding 4,000 M

370610138-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Made Wholly Or Partly In Colour And Of A Length Not Exceeding 4,000 M

370610148-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Made Wholly Or Partly In Colour And Of A Length Exceeding 4,000 M

370610158-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Children'S Films Certified By The Central Board Of Film Certification To Be "Children'S Film"

370610208-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Documentary Shorts, And Films Certified As Such By The Central Board Of Film Certification

370610308-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > News Reels And Clippings

370610418-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Made Wholly In Black And White

370610428-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Made Wholly Or Partly In Colour

370610518-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Patch Prints, Including Logos Intended Exclusively For The Entertainment Of Children

370610528-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Children'S Film Certified By The Central Board Of Films Certification To Be "Children'S Film"

370610598-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Other

370610618-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Certified As Predominantly Educational By The Central Board Of Film Certification

370610628-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Patch Prints, Including Logos Intended Exclusively For Educational Purposes

370610638-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Teaching Aids Including Film Strips Of Educational Nature

370610698-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Other

370610708-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Short Films Not Elsewhere Specified Or Included

370610918-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Audio-Visual News Or Audio-Visual Views Materials Including News Clippings

370610928-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Master Positives, Exposed Negatives, Dupes And Rush Prints As Are Not Cleared For Public Exhibitions

370610998-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Of A Width Of 35 Mm Or More : > Other

3706906-Digit Sub-heading

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other :

370690118-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Made Wholly In Black And White And Of A Length Not Exceeding 4,000 M

370690128-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Made Wholly In Black And White And Of A Length Exceeding 4,000 M

370690138-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Made Wholly Or Partly In Colour And Of A Length Not Exceeding 4,000 M

370690148-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Made Wholly Or Partly In Colour And Of A Length Exceeding 4,000 M

370690158-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Children'S Films Certified By The Central Board Of Film Certification To Be "Children'S Film"

370690208-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Documentary Shots, And Films Certified As Such By The Central Board Of Film Certification

370690308-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > News Reels And Clippings

370690418-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Made Wholly In Black And White

370690428-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Made Wholly Or Partly In Colour

370690518-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Patch Prints, Including Logos Intended Exclusively For The Entertainment Of Children

370690528-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Children'S Film Certified By The Central Board Of Films Certification To Be "Children'S Film"

370690598-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Other

370690618-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Certified As Predominantly Educational By The Central Board Of Film Certification

370690628-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Patch Prints, Including Logos Intended Exclusively For Educational Purposes

370690638-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Teaching Aids Including Film Strips Of Educational Nature

370690648-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Certified As Predominantly Educational, By Central Board Of Film Certification, Of Width Below 30Mm

370690698-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Other

370690708-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Short Film Not Elsewhere Specified

370690918-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Audio-Visual News Or Audio-Visual Views Materials Including News Clippings

370690928-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Master Positives, Exposed Negatives, Dupes And Rush Prints As Are Not Cleared For Public Exhibitions

370690998-Digit Tariff Item

Chain: Photographic or cinematographic goods > Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track > Other : > Other

Other Headings in Chapter 37

HSN 3701
Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles, Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs.
HSN 3702
Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed
HSN 3703
Photographic Paper, Paperboard And Textiles, Sensitised, Unexposed
HSN 3704
Photographic Plates, Film, Paper, Paperboard And Textiles, Exposed But Not Developed
HSN 3705
Photographic Plates And Film, Exposed And Developed, Other Than Cinematographic Film
HSN 3707
Chemical Preparations For Photographic Uses (Other Than Varnishes, Glues, Adhesives And Similar Preparations); Unmixed Products For Photographic Uses, Put Up In Measured Portions Or Put Up For Retail Sale In A Form Ready For Use
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