What products are classified under HSN 37019110 ?
It includes Cinematographic film for color photography
HSN Code 37019110 represents Cinematographic film for color photography under GST classification. This code helps businesses identify Cinematographic film for color photography correctly for billing, taxation, and trade. With HSN Code 37019110, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cinematographic film for color photography.
HSN Code 37019110 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 37 | Photographic or cinematographic goods | 3701 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print-film in the flat, sensitised, unexposed, whether or not in packs | Other : For colour photography (Polychrome): Cinematographic film | 9% | 9% | 18% | 0% |
Description of goods
Other : For colour photography (Polychrome): Cinematographic film
Chapter
37 – Photographic or cinematographic goods
Sub Chapter
3701 – Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print-film in the flat, sensitised, unexposed, whether or not in packs
Cinematographic film for color photography does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| For X-ray : Medical | |
| For X-ray : Other | |
| Instant print film | |
| Other plates and film, with any side exceeding 255 mm | |
| Other : For colour photography (Polychrome): Other | |
| Other : Other : Cinematographic film | |
| Other : Other : Other |
For X-ray : Medical
For X-ray : Other
Instant print film
Other plates and film, with any side exceeding 255 mm
Other : For colour photography (Polychrome): Other
Other : Other : Cinematographic film
Other : Other : Other
It includes Cinematographic film for color photography
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cinematographic film for color photography; Nil for exempt items if applicable).
Under HSN 37019110, Cinematographic film for color photography attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.