HSN Code 3706Photographic plates and films — GST 18%

Chapter 37 — Photographic or Cinematographic Goods · Goods (HSN)

HSN code
3706
GST rate
18%
Type
goods

Full description

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

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST
9%
SGST / UTGST
9%
IGST
18%

Copy as invoice line

HSN: 3706 | Rate: 18% (CGST 9 + SGST 9)

Create an invoice with this HSNFree GST-compliant invoices via InvoiceOS — Part of KLI. Opens with HSN 3706 and 18% prefilled.

Common keywords & aliases

If your invoice description contains any of these terms, HSN 3706 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

photographic platesfilms exposeddevelopedincorporating sound trackconsistingsound trackfeature filmsphotographic

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

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HSN reporting requirement by turnover

  • Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 3706)
  • Turnover ≥ ₹5 Cr → First 6 digits (use the 6-digit child of 3706)
  • e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 3706 on the CBIC portal)

GST 2.0 note: Dataset reflects GST 2.0 reforms effective 22-Sep-2025 on 6 audit-flagged entries (2202, 2402, 2403, 2704, 8703, 8711). All other entries still reflect pre-reform rates — verify before invoicing.

Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-10-01. Rates can change between notifications — verify before invoicing.