HSN 3706: Cinematographic film

HSN code 3706 covers: Cinematographic film; exposed and developed, whether or not incorporating sound track or consisting only of sound track.

The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:

• 5% — Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films
• 18% — Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track

Pick the line that matches what you're billing.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.