HSN code directory
HSN Code 3706: Cinematographic film, exposed and developed
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 37061011 | 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 |
| 37061012 | Of a width of 35 mm or more: feature films: made wholly in black and white and of a length exceeding 4,000 m |
| 37061013 | 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 |
| 37061014 | Of a width of 35 mm or more: feature films: made wholly or partly in colour and of a length exceeding 4,000 m |
| 37061015 | Of a width of 35 mm or more: feature films: childrens films certified by the central board of film certification to be childrens film |
| 37061020 | Of a width of 35 mm or more: documentary shorts, and films certified as such by the central board of film certification |
| 37061030 | Of a width of 35 mm or more: news reels and clippings |
| 37061041 | Of a width of 35 mm or more: advertisement shorts and films: made wholly in black and white |
| 37061042 | Of a width of 35 mm or more: advertisement shorts and films: made wholly or partly in colour |
| 37061051 | Of a width of 35 mm or more: other childrens film: patch prints, including logos intended exclusively for the entertainment of children |
| 37061052 | Of a width of 35 mm or more: other childrens film: childrens film certified by the central board of films certification to be childrens film |
| 37061059 | Of a width of 35 mm or more: other childrens film: other |
| 37061061 | Of a width of 35 mm or more: educational shorts, and films: certified as predominantly educational by the central board of film certification |
| 37061062 | Of a width of 35 mm or more: educational shorts, and films: patch prints, including logos intended exclusively for educational purposes |
| 37061063 | Of a width of 35 mm or more: educational shorts, and films: teaching aids including film strips of educational nature |
| 37061069 | Of a width of 35 mm or more: educational shorts, and films: other |
| 37061070 | Of a width of 35 mm or more: short films not elsewhere specified or included |
| 37061091 | Of a width of 35 mm or more: other: audio visual news or audio visual views materials including news clippings |
| 37061092 | Of a width of 35 mm or more: other: master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions |
| 37061099 | Of a width of 35 mm or more: other: other |
| 37069011 | Other: feature films: made wholly in black and white and of a length not exceeding 4,000 m |
| 37069012 | Other: feature films: made wholly in black and white and of a length exceeding 4,000 m |
| 37069013 | Other: feature films: made wholly or partly in colour and of a length not exceeding 4,000 m |
| 37069014 | Other: feature films: made wholly or partly in colour and of a length exceeding 4,000 m |
| 37069015 | Other: feature films: childrens films certified by the central board of film certification to be childrens film |
| 37069020 | Other: documentary shots, and films certified as such by the central board of film certification |
| 37069030 | Other: news reels and clippings |
| 37069041 | Other: advertisement shots and films: made wholly in black and white |
| 37069042 | Other: advertisement shots and films: made wholly or partly in colour |
| 37069051 | Other: other childrens film: patch prints, including logos intended exclusively for the entertainment of children |
| 37069052 | Other: other childrens film: childrens film certified by the central board of films certification to be childrens film |
| 37069059 | Other: other childrens film: other |
| 37069061 | Other: educational shots, and films: certified as predominantly educational by the central board of film certification |
| 37069062 | Other: educational shots, and films: patch prints, including logos intended exclusively for educational purposes |
| 37069063 | Other: educational shots, and films: teaching aids including film strips of educational nature |
| 37069064 | Other: educational shots, and films: certified as predominantly educational, by central board of film certification, of width below 30mm |
| 37069069 | Other: educational shots, and films: other |
| 37069070 | Other: short film not elsewhere specified |
| 37069091 | Other: other: audio visual news or audio visual views materials including news clippings |
| 37069092 | Other: other: master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions |
| 37069099 | Other: other: other |
GST rate guide for this chapter
Photographic plates, films and chemicals are generally taxed at 18%.
Browse the full HSN code list or search any HSN or SAC code.
GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.
Frequently asked questions
How many digits of the HSN code must I show on a GST invoice?
Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.
What is the difference between an HSN heading and an 8-digit HSN code?
The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.
What happens if I use the wrong HSN code?
A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.