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HSN code 3706

HSN code 3706: Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films

HSN heading 3706 sits in chapter 37 (Photographic or cinematographic goods). It has 41 8-digit tariff items. On a tax invoice, businesses with turnover up to ₹5 crore show at least the 4-digit code 3706; above ₹5 crore, the 6-digit sub-heading.

⚠️About GST rates: GST rates on many goods changed from 22 September 2025, when most items moved to the 5% and 18% slabs and a few to 40%. This finder lists codes and descriptions only — confirm the rate for your item in the current CBIC rate notification before you invoice.

8-digit tariff items under 3706

HSN codeDescription
37061011Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track 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
37061012Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Feature Films: Made Wholly In Black And White And Of A Length Exceeding 4,000 M
37061013Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track 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
37061014Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Feature Films: Made Wholly Or Partly In Colour And Of A Length Exceeding 4,000 M
37061015Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Feature Films: Childrens Films Certified By The Central Board Of Film Certification To Be Childrens F…
37061020Cinematographic 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
37061030Cinematographic 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
37061041Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Advertisement Shorts And Films: Made Wholly In Black And White
37061042Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Advertisement Shorts And Films: Made Wholly Or Partly In Colour
37061051Cinematographic 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 Childrens Film: Patch Prints, Including Logos Intended Exclusively For The Entertainment Of Chi…
37061052Cinematographic 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 Childrens Film: Childrens Film Certified By The Central Board Of Films Certification To Be Chil…
37061059Cinematographic 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 Childrens Film: Other
37061061Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Educational Shorts, And Films: Certified As Predominantly Educational By The Central Board Of Film Ce…
37061062Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Educational Shorts, And Films: Patch Prints, Including Logos Intended Exclusively For Educational Pur…
37061063Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Educational Shorts, And Films: Teaching Aids Including Film Strips Of Educational Nature
37061069Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Educational Shorts, And Films: Other
37061070Cinematographic 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
37061091Cinematographic 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: Audio Visual News Or Audio Visual Views Materials Including News Clippings
37061092Cinematographic 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: Master Positives, Exposed Negatives, Dupes And Rush Prints As Are Not Cleared For Public Exhib…
37061099Cinematographic 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: Other
37069011Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Feature Films: Made Wholly In Black And White And Of A Length Not Exceeding 4,000 M
37069012Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Feature Films: Made Wholly In Black And White And Of A Length Exceeding 4,000 M
37069013Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Feature Films: Made Wholly Or Partly In Colour And Of A Length Not Exceeding 4,000 M
37069014Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Feature Films: Made Wholly Or Partly In Colour And Of A Length Exceeding 4,000 M
37069015Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Feature Films: Childrens Films Certified By The Central Board Of Film Certification To Be Childrens Film
37069020Cinematographic 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
37069030Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: News Reels And Clippings
37069041Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly In Black And White
37069042Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour
37069051Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Other Childrens Film: Patch Prints, Including Logos Intended Exclusively For The Entertainment Of Children
37069052Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Other Childrens Film: Childrens Film Certified By The Central Board Of Films Certification To Be Childrens Film
37069059Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Other Childrens Film: Other
37069061Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Educational Shots, And Films: Certified As Predominantly Educational By The Central Board Of Film Certification
37069062Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Educational Shots, And Films: Patch Prints, Including Logos Intended Exclusively For Educational Purposes
37069063Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Educational Shots, And Films: Teaching Aids Including Film Strips Of Educational Nature
37069064Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Educational Shots, And Films: Certified As Predominantly Educational, By Central Board Of Film Certification, Of Width Belo…
37069069Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Educational Shots, And Films: Other
37069070Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Short Film Not Elsewhere Specified
37069091Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Other: Audio Visual News Or Audio Visual Views Materials Including News Clippings
37069092Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Other: Master Positives, Exposed Negatives, Dupes And Rush Prints As Are Not Cleared For Public Exhibitions
37069099Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Other: Other

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