What products are classified under HSN 37025610 ?
It includes Color Film (Positive, >35mm)
HSN Code 37025610 represents Color Film (Positive, >35mm) under GST classification. This code helps businesses identify Color Film (Positive, >35mm) correctly for billing, taxation, and trade. With HSN Code 37025610, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Color Film (Positive, >35mm).
HSN Code 37025610 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 | 3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed | Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Finished rolls of cinematographic positive | 9% | 9% | 18% | 0% |
Description of goods
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Finished rolls of cinematographic positive
Chapter
37 – Photographic or cinematographic goods
Sub Chapter
3702 – Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed
Color Film (Positive, >35mm) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| For X-ray | |
| Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed instant print film | |
| Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Cinematographic film | |
| Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Other | |
| Other film, without perforations, of a width not exceeding 105 mm: Other, with silver halide emulsion: Cinematographic film | |
| Other film, without perforations, of a width not exceeding 105 mm:Other, with silver halide emulsion: Other | |
| Other film, without perforations, of a width not exceeding 105 mm: Other : Cinematographic film | |
| Other film, without perforations, of a width not exceeding 105 mm: Other : Other | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Cinematographic film | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Other | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Photographic film of a width 620 mm in rolls | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Cinematographic film | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Other | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Photographic films (black and white) of a width 620 mm | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Cinematographic film | |
| Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Other | |
| Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Photographic films of a width 120 mm in rolls | |
| Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Cinematographic film | |
| Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Other | |
| Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Finished rolls of cinematographic positive | |
| Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other cinematographic film | |
| Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Finished rolls of cinematographic positive | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other cinematographic film | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Finished rolls of cinematographic positive | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other cinematographic film | |
| Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other | |
| Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other cinematographic film | |
| Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other | |
| Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Not exceeding 16 mm | |
| Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Other | |
| Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Not exceeding 16 mm | |
| Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Other | |
| Other : Of a width exceeding 35 mm: Cinematographic film | |
| Other : Of a width exceeding 35 mm: Other |
For X-ray
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed instant print film
Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Cinematographic film
Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome):Other
Other film, without perforations, of a width not exceeding 105 mm: Other, with silver halide emulsion: Cinematographic film
Other film, without perforations, of a width not exceeding 105 mm:Other, with silver halide emulsion: Other
Other film, without perforations, of a width not exceeding 105 mm: Other : Cinematographic film
Other film, without perforations, of a width not exceeding 105 mm: Other : Other
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) : Other
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Photographic film of a width 620 mm in rolls
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography : Other
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Photographic films (black and white) of a width 620 mm
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Cinematographic film
Other film, without perforations, of a width exceeding 105 mm : Of a width exceeding 610 mm and of a length not exceeding 200 m: Other
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Photographic films of a width 120 mm in rolls
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Cinematographic film
Other film, without perforations, of a width exceeding 105 mm :Of a width exceeding 105 mm but not exceeding 610 mm: Other
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width not exceeding 16 mm : Other
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: Other
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Finished rolls of cinematographic positive
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m : Other
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other cinematographic film
Other film, for colour photography (polychrome) : Of a width exceeding 35 mm : Other
Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Not exceeding 16 mm
Other : Of a width not exceeding 35 mm and of a length not exceeding 30 m: Other
Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Not exceeding 16 mm
Other : Of a width not exceeding 35 mm and of a length exceeding 30 m : 20 : Cinematographic film: Other
Other : Of a width exceeding 35 mm: Cinematographic film
Other : Of a width exceeding 35 mm: Other
It includes Color Film (Positive, >35mm)
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Color Film (Positive, >35mm); Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 37025610, Color Film (Positive, >35mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.