---
title: "HSN Code for Cinematographic Film (≤105mm, Non-Perforated) | HSN 37023910 GST Rate"
description: "Find HSN and GST Rates for 37023910 related to Cinematographic Film (≤105mm, Non-Perforated) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37023910/"
---

# HSN Code 37023910: Cinematographic Film (≤105mm, Non-Perforated)

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 37: Photographic or Cinematographic Goods](https://busy.in/hsn/chapter-37/)
- [Sub-chapter 3702: Photographic film rolls](https://busy.in/hsn/sub-chapter-3702/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other film, without perforations, of a width not exceeding 105 mm: Other : Cinematographic film | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37023910 ?

It includes Cinematographic Film (≤105mm, Non-Perforated)

### Can we claim ITC on inputs used to trade Cinematographic Film (≤105mm, Non-Perforated)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Cinematographic Film (≤105mm, Non-Perforated)?

Under HSN 37023910, Cinematographic Film (≤105mm, Non-Perforated) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Cinematographic Film (≤105mm, Non-Perforated)?

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.

### How should mixed supplies be billed when Cinematographic Film (≤105mm, Non-Perforated) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cinematographic Film (≤105mm, Non-Perforated); Nil for exempt items if applicable).

### Any common misclassification issue with Cinematographic Film (≤105mm, Non-Perforated)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.