GoodsHSN 3706
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track — GST rate 18%
18%GST
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 3706 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track classified under HSN 3706 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.