Indian ITC-HS · Subheading (6-digit)
HSN / HS Code 370610Cinematographic Film — Of a width of 35 mm or more : ---- Feature films
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 370610 covers Cinematographic Film — Of a width of 35 mm or more : ---- Feature films. GST / IGST is 18%.
Heading 3706: CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK
Ask AI about this code
Answers are grounded in the official tariff data shown on this page.
AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.
Where this code sits
- 13706Heading (4-digit)CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK
- 2370610Subheading (6-digit)Of a width of 35 mm or more : ---- Feature films :
Tariff items under HSN 370610
The 8-digit tariff items within subheading 370610, each with its own GST rate and effective import-duty breakdown.
- 37061011Made wholly in black and white and of a length not exceeding 4,000 m
- 37061012Made wholly in black and white and of a length exceeding 4,000 m
- 37061013Made wholly or partly in colour and of a length not exceeding 4,000 m
- 37061014Made wholly or partly in colour and of a length exceeding 4,000 m
- 37061015Children's films certified by the Central Board of Film Certification to be "Children's Film"
- 37061020Documentary shorts, and films certified as such by the Central Board of Film Certification
- 37061030News Reels and clippings ---- Advertisement shorts and films :
- 37061041Made wholly in black and white
- 37061042Made wholly or partly in colour ---- Other children's film :
- 37061051Patch prints, including Logos intended exclusively for the entertainment of children
- 37061052Children's film certified by the Central Board of Films Certification to be "Children's Film"
- 37061059Other ---- Educational shorts, and films :
- 37061061Certified as predominantly educational by the Central Board of Film Certification
- 37061062Patch prints, including logos intended exclusively for educational purposes
- 37061063Teaching aids including film strips of educational nature
- 37061069Other
- 37061070Short films not elsewhere specified or included ---- Other :
- 37061091Audio-visual news or audio-visual views materials including news clippings
- 37061092Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions
- 37061099Other
What is an HSN Code?
An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.
- First 2 digits: Chapter (e.g. 37)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
Why is the right HSN code important?
- Ensures correct calculation of customs duties and taxes.
- Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
- Helps avoid clearance delays, penalties or reclassification disputes.
How to use this HSN code
Export Documentation
Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.
Import Clearance
Required for the Bill of Entry and customs clearance when importing goods into India.
GST Classification
Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.
Common HSN code mistakes to avoid
- • Reusing outdated or incorrect codes from old shipments
- • Mixing up similar product codes without checking descriptions
- • Ignoring the last 2 digits which affect Indian duty rates
- • Not considering composition, end use or manufacturing process
- • Relying solely on online tools without professional verification
Need more information?
For complex products, consult with customs brokers or trade experts who can classify based on:
- • Physical product inspection
- • Material composition / manufacturing process
- • Intended end-use
- • Latest customs notifications & advance rulings
Additional Resources
• DGFT Policy: Guidelines for export-import procedures
• Customs Tariff: Complete HSN code list with duty rates
• GST Notifications: Latest tax-rate updates
• Trade Portal: Government trade documentation support
Related EximPe tools
Free, no signup — same trade-and-payments toolset your team uses to move money across borders.
Import Duty Calculator
BCD, IGST, cess and total landed cost for any HSN code — MFN and FTA rates.
Open toolSWIFT Code Finder
Verify SWIFT/BIC codes for global bank transfers. By country, city, or bank.
Open toolCurrency Converter
Live mid-market FX rates for 150+ currencies. Inbound INR conversions for exporters.
Open toolInvoice Generator
Build a cross-border invoice in minutes. Edit fields inline, export to PDF.
Open toolHSN Code 370610 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 370610 (Cinematographic Film — Of a width of 35 mm or more : ---- Feature films) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 370610 is 10%.
HSN code 370610 covers Cinematographic Film — Of a width of 35 mm or more : ---- Feature films. It sits under Chapter 37 – Photographic or cinematographic goods, in Section VI – PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES.
The HSN code for Cinematographic Film — Of a width of 35 mm or more : ---- Feature films is 370610, classified under Chapter 37 – Photographic or cinematographic goods of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 370610 is m, as listed in the Customs Tariff.
Still have questions? Our support team is here to help 24/7.