Q3HSN Code 3706
Cinematographic film, exposed and developed
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
GST rate
| Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films | 5% |
| Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | 18% |
Codes under 3706
| Code | Description | GST rate |
|---|---|---|
| 3706 10 | A width of 35 mm or more — cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | Varies |
| 3706 10 11 | Made wholly in black and white and of a length not exceeding 4,000 M | Varies |
| 3706 10 12 | Made wholly in black and white and of a length exceeding 4,000 M | Varies |
| 3706 10 13 | Made wholly or partly in colour and of a length not exceeding 4,000 M | Varies |
| 3706 10 14 | Made wholly or partly in colour and of a length exceeding 4,000 M | Varies |
| 3706 10 15 | Children's films certified by the central board of film certification to be "children's film" | Varies |
| 3706 10 20 | Documentary shorts, and films certified as such by the central board of film certification | Varies |
| 3706 10 30 | News reels and clippings | Varies |
| 3706 10 41 | Made wholly in black and white | Varies |
| 3706 10 42 | Made wholly or partly in colour | Varies |
| 3706 10 51 | Patch prints, including logos intended exclusively for the entertainment of children | Varies |
| 3706 10 52 | Children's film certified by the central board of films certification to be "children's film" | Varies |
| 3706 10 61 | Certified as predominantly educational by the central board of film certification | Varies |
| 3706 10 62 | Patch prints, including logos intended exclusively for educational purposes | Varies |
| 3706 10 63 | Teaching aids including film strips of educational nature | Varies |
| 3706 10 70 | Short films not elsewhere specified or included | Varies |
| 3706 10 91 | Audio-visual news or audio-visual views materials including news clippings | Varies |
| 3706 10 92 | Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions | Varies |
| 3706 90 | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track › Other | Varies |
| 3706 90 11 | Made wholly in black and white and of a length not exceeding 4,000 M | Varies |
| 3706 90 12 | Made wholly in black and white and of a length exceeding 4,000 M | Varies |
| 3706 90 13 | Made wholly or partly in colour and of a length not exceeding 4,000 M | Varies |
| 3706 90 14 | Made wholly or partly in colour and of a length exceeding 4,000 M | Varies |
| 3706 90 15 | Children's films certified by the central board of film certification to be "children's film" | Varies |
| 3706 90 20 | Documentary shots, and films certified as such by the central board of film certification | Varies |
| 3706 90 30 | News reels and clippings | Varies |
| 3706 90 41 | Made wholly in black and white | Varies |
| 3706 90 42 | Made wholly or partly in colour | Varies |
| 3706 90 51 | Patch prints, including logos intended exclusively for the entertainment of children | Varies |
| 3706 90 52 | Children's film certified by the central board of films certification to be "children's film" | Varies |
| 3706 90 61 | Certified as predominantly educational by the central board of film certification | Varies |
| 3706 90 62 | Patch prints, including logos intended exclusively for educational purposes | Varies |
| 3706 90 63 | Teaching aids including film strips of educational nature | Varies |
| 3706 90 64 | Certified as predominantly educational, by central board of film certification, of width below 30mm | Varies |
| 3706 90 70 | Short film not elsewhere specified | Varies |
| 3706 90 91 | Audio-visual news or audio-visual views materials including news clippings | Varies |
| 3706 90 92 | Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions | Varies |
← Chapter 37: Photographic film and cinematographic goods
Related HSN codes
3701Photographic plates and film in the flat, sensitised3702Photographic film in rolls, sensitised, unexposed, of any3703Photographic paper, paperboard and textiles, sensitised3704Photographic plates, film, paper, paperboard and textiles3705Photographic plates and film, exposed and developed, other3707Chemical preparations for photographic uses
Frequently Asked Questions
What is the HSN code for cinematographic film, exposed and developed?
The HSN code for cinematographic film, exposed and developed is 3706, under Chapter 37 (Photographic film and cinematographic goods).
What is the GST rate on cinematographic film, exposed and developed?
It depends on the specific item: photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films is 5%; cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.