GST rate
5%
- Within a state
- CGST 2.5% + SGST 2.5%
- Between states
- IGST 5%
The rate depends on the item
This code has different rates for different items or price levels. The rate above is the usual one.
| Item or condition | GST rate |
|---|---|
| Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature filmsusual rate | 5% |
| Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | 18% |
Where this code sits
- Chapter 37 — Photographic or cinematographic goods
- 3706 — Photographic Plates and Films, Exposed and Developed (other than feature films)
Last updated on BaelTrade: 11 September 2026
Products under HSN 3706 on BaelTrade
No products are listed under this code yet. Be the first to list yours.
Common questions
- What is the HSN code for Photographic Plates and Films, Exposed and Developed (other than feature films)?
- The HSN code for Photographic Plates and Films, Exposed and Developed (other than feature films) is 3706.
- What is the GST rate for HSN 3706?
- The GST rate for HSN 3706 depends on the item or its price. The usual rate is 5%; see the table above for the others.
Rates are for reference, taken from BaelTrade’s tax master. Check the latest CBIC notification or ask your tax adviser before filing.