HSN code 3706 — CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT
HSN · heading18%CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK
Finished cinematographic film that has been exposed to light and chemically processed to create images, with or without an audio soundtrack. This includes film reels containing movies, documentaries, or other motion picture content ready for projection or distribution.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | Sch I S.No 259 |
| 18% | 9% | 9% | Sch II S.No 86 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
cinema filmmotion picture filmmovie filmprocessed cinematographic filmrelease printsilent filmsound film
more specific codes
sibling codes
- 3701PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAP
- 3702PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD
- 3703PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED
- 3704PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED
- 3705PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM
- 3707CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES (OTHER THAN VARNISHES, GLUES, ADHESIVES AND SIMILAR
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compiled from official sources · not tax advice · verify with your tax advisor before filing