What products are classified under HSN 37061014 ?
It includes Colour Feature Films (> 4000m)
HSN Code 37061014 represents Colour Feature Films (> 4000m) under GST classification. This code helps businesses identify Colour Feature Films (> 4000m) correctly for billing, taxation, and trade. With HSN Code 37061014, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Colour Feature Films (> 4000m).
HSN Code 37061014 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 | 3706 | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m (other than feature films) | 6% | 6% | 12% | 0% |
| 37 | Photographic or cinematographic goods | 3706 | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m | 9% | 9% | 18% | 0% |
Description of goods
Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m (other than feature films)
Chapter
37 – Photographic or cinematographic goods
Sub Chapter
3706 – Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
Description of goods
Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m
Chapter
37 – Photographic or cinematographic goods
Sub Chapter
3706 – Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
Colour Feature Films (> 4000m) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m (other than feature films) | |
| Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m | |
| Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length exceeding 4,000 m (other than feature films) | |
| Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length exceeding 4,000 m | |
| Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m (other than feature films) | |
| Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m | |
| Of a width of 35 mm or more : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” (other than feature films) | |
| Of a width of 35 mm or more : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” | |
| Of a width of 35 mm or more : Documentary shorts, and films certified as such by the Central Board of Film Certification (other than feature films) | |
| Of a width of 35 mm or more : Documentary shorts, and films certified as such by the Central Board of Film Certification | |
| Of a width of 35 mm or more : News Reels and clippings (other than feature films) | |
| Of a width of 35 mm or more : News Reels and clippings | |
| Of a width of 35 mm or more : Advertisement shorts and films : Made wholly in black and white (other than feature films) | |
| Of a width of 35 mm or more : Advertisement shorts and films : Made wholly in black and white | |
| Of a width of 35 mm or more : Advertisement shorts and films : Made wholly or partly in colour (other than feature films) | |
| Of a width of 35 mm or more : Advertisement shorts and films : Made wholly or partly in colour | |
| Of a width of 35 mm or more : Other children’s film : Patch prints, including Logos intended exclusively for the entertainment of children (other than feature films) | |
| Of a width of 35 mm or more : Other children’s film : Patch prints, including Logos intended exclusively for the entertainment of children | |
| Of a width of 35 mm or more : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s Film” (other than feature films) | |
| Of a width of 35 mm or more : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s Film” | |
| Of a width of 35 mm or more : Other children’s film : Other (other than feature films) | |
| Of a width of 35 mm or more : Other children’s film : Other | |
| Of a width of 35 mm or more : Educational shorts, and films : Certified as predominantly educational by the Central Board of Film Certification (other than feature films) | |
| Of a width of 35 mm or more : Educational shorts, and films : Certified as predominantly educational by the Central Board of Film Certification | |
| Of a width of 35 mm or more : Educational shorts, and films : Patch prints, including logos intended exclusively for educational purposes (other than feature films) | |
| Of a width of 35 mm or more : Educational shorts, and films : Patch prints, including logos intended exclusively for educational purposes | |
| Of a width of 35 mm or more : Educational shorts, and films : Teaching aids including film strips of educational nature (other than feature films) | |
| Of a width of 35 mm or more : Educational shorts, and films : Teaching aids including film strips of educational nature | |
| Of a width of 35 mm or more : Educational shorts, and films : Other (other than feature films) | |
| Of a width of 35 mm or more : Educational shorts, and films : Other | |
| Of a width of 35 mm or more : Short films not elsewhere specified or included (other than feature films) | |
| Of a width of 35 mm or more : Short films not elsewhere specified or included | |
| Of a width of 35 mm or more : Other : Audio-visual news or audio-visual views materials including news clippings (other than feature films) | |
| Of a width of 35 mm or more : Other : Audio-visual news or audio-visual views materials including news clippings | |
| Of a width of 35 mm or more : Other : Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions (other than feature films) | |
| Of a width of 35 mm or more : Other : Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions | |
| Of a width of 35 mm or more : Other : Other (other than feature films) | |
| Of a width of 35 mm or more : Other : Other | |
| Other : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m (other than feature films) | |
| Other : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m | |
| Other : Feature films : Made wholly in black and white and of a length exceeding 4,000 m (other than feature films) | |
| Other : Feature films : Made wholly in black and white and of a length exceeding 4,000 m | |
| Other : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m (other than feature films) | |
| Other : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m | |
| Other : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m (other than feature films) | |
| Other : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m | |
| Other : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” (other than feature films) | |
| Other : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” | |
| Other : Documentary shots, and films certified as such by the Central Board of Film Certification (other than feature films) | |
| Other : Documentary shots, and films certified as such by the Central Board of Film Certification | |
| Other : News reels and clippings (other than feature films) | |
| Other : News reels and clippings | |
| Other : Advertisement shots and films : Made wholly in black and white (other than feature films) | |
| Other : Advertisement shots and films : Made wholly in black and white | |
| Other : Advertisement shots and films : Made wholly or partly in colour (other than feature films) | |
| Other : Advertisement shots and films : Made wholly or partly in colour | |
| Other : Other children’s film : Patch prints, including logos intended exclusively for the entertainment of children (other than feature films) | |
| Other : Other children’s film : Patch prints, including logos intended exclusively for the entertainment of children | |
| Other : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s film” (other than feature films) | |
| Other : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s film” | |
| Other : Other children’s film : Other (other than feature films) | |
| Other : Other children’s film : Other | |
| Other : Educational shots, and films : Certified as predominantly educational by the Central Board of Film Certification (other than feature films) | |
| Other : Educational shots, and films : Certified as predominantly educational by the Central Board of Film Certification | |
| Other : Educational shots, and films : Patch prints, including logos intended exclusively for educational purposes (other than feature films) | |
| Other : Educational shots, and films : Patch prints, including logos intended exclusively for educational purposes | |
| Other : Educational shots, and films : Teaching aids including film strips of educational nature (other than feature films) | |
| Other : Educational shots, and films : Teaching aids including film strips of educational nature | |
| Other : Educational shots, and films : Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm (other than feature films) | |
| Other : Educational shots, and films : Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm | |
| Other : Educational shots, and films : Other (other than feature films) | |
| Other : Educational shots, and films : Other | |
| Other : Short film not elsewhere specified (other than feature films) | |
| Other : Short film not elsewhere specified | |
| Other : Other: Audio-visual news or audio-visual views materials including news clippings (other than feature films) | |
| Other : Other: Audio-visual news or audio-visual views materials including news clippings | |
| Other: Other: Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions (other than feature films) | |
| Other: Other: Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions | |
| Other: Other: Other (other than feature films) | |
| Other: Other: Other |
Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m (other than feature films)
Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m
Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length exceeding 4,000 m (other than feature films)
Of a width of 35 mm or more : Feature films : Made wholly in black and white and of a length exceeding 4,000 m
Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m (other than feature films)
Of a width of 35 mm or more : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m
Of a width of 35 mm or more : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” (other than feature films)
Of a width of 35 mm or more : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film”
Of a width of 35 mm or more : Documentary shorts, and films certified as such by the Central Board of Film Certification (other than feature films)
Of a width of 35 mm or more : Documentary shorts, and films certified as such by the Central Board of Film Certification
Of a width of 35 mm or more : News Reels and clippings (other than feature films)
Of a width of 35 mm or more : News Reels and clippings
Of a width of 35 mm or more : Advertisement shorts and films : Made wholly in black and white (other than feature films)
Of a width of 35 mm or more : Advertisement shorts and films : Made wholly in black and white
Of a width of 35 mm or more : Advertisement shorts and films : Made wholly or partly in colour (other than feature films)
Of a width of 35 mm or more : Advertisement shorts and films : Made wholly or partly in colour
Of a width of 35 mm or more : Other children’s film : Patch prints, including Logos intended exclusively for the entertainment of children (other than feature films)
Of a width of 35 mm or more : Other children’s film : Patch prints, including Logos intended exclusively for the entertainment of children
Of a width of 35 mm or more : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s Film” (other than feature films)
Of a width of 35 mm or more : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s Film”
Of a width of 35 mm or more : Other children’s film : Other (other than feature films)
Of a width of 35 mm or more : Other children’s film : Other
Of a width of 35 mm or more : Educational shorts, and films : Certified as predominantly educational by the Central Board of Film Certification (other than feature films)
Of a width of 35 mm or more : Educational shorts, and films : Certified as predominantly educational by the Central Board of Film Certification
Of a width of 35 mm or more : Educational shorts, and films : Patch prints, including logos intended exclusively for educational purposes (other than feature films)
Of a width of 35 mm or more : Educational shorts, and films : Patch prints, including logos intended exclusively for educational purposes
Of a width of 35 mm or more : Educational shorts, and films : Teaching aids including film strips of educational nature (other than feature films)
Of a width of 35 mm or more : Educational shorts, and films : Teaching aids including film strips of educational nature
Of a width of 35 mm or more : Educational shorts, and films : Other (other than feature films)
Of a width of 35 mm or more : Educational shorts, and films : Other
Of a width of 35 mm or more : Short films not elsewhere specified or included (other than feature films)
Of a width of 35 mm or more : Short films not elsewhere specified or included
Of a width of 35 mm or more : Other : Audio-visual news or audio-visual views materials including news clippings (other than feature films)
Of a width of 35 mm or more : Other : Audio-visual news or audio-visual views materials including news clippings
Of a width of 35 mm or more : Other : Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions (other than feature films)
Of a width of 35 mm or more : Other : Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions
Of a width of 35 mm or more : Other : Other (other than feature films)
Of a width of 35 mm or more : Other : Other
Other : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m (other than feature films)
Other : Feature films : Made wholly in black and white and of a length not exceeding 4,000 m
Other : Feature films : Made wholly in black and white and of a length exceeding 4,000 m (other than feature films)
Other : Feature films : Made wholly in black and white and of a length exceeding 4,000 m
Other : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m (other than feature films)
Other : Feature films : Made wholly or partly in colour and of a length not exceeding 4,000 m
Other : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m (other than feature films)
Other : Feature films : Made wholly or partly in colour and of a length exceeding 4,000 m
Other : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” (other than feature films)
Other : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film”
Other : Documentary shots, and films certified as such by the Central Board of Film Certification (other than feature films)
Other : Documentary shots, and films certified as such by the Central Board of Film Certification
Other : News reels and clippings (other than feature films)
Other : News reels and clippings
Other : Advertisement shots and films : Made wholly in black and white (other than feature films)
Other : Advertisement shots and films : Made wholly in black and white
Other : Advertisement shots and films : Made wholly or partly in colour (other than feature films)
Other : Advertisement shots and films : Made wholly or partly in colour
Other : Other children’s film : Patch prints, including logos intended exclusively for the entertainment of children (other than feature films)
Other : Other children’s film : Patch prints, including logos intended exclusively for the entertainment of children
Other : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s film” (other than feature films)
Other : Other children’s film : Children’s film certified by the Central Board of Films Certification to be “Children’s film”
Other : Other children’s film : Other (other than feature films)
Other : Other children’s film : Other
Other : Educational shots, and films : Certified as predominantly educational by the Central Board of Film Certification (other than feature films)
Other : Educational shots, and films : Certified as predominantly educational by the Central Board of Film Certification
Other : Educational shots, and films : Patch prints, including logos intended exclusively for educational purposes (other than feature films)
Other : Educational shots, and films : Patch prints, including logos intended exclusively for educational purposes
Other : Educational shots, and films : Teaching aids including film strips of educational nature (other than feature films)
Other : Educational shots, and films : Teaching aids including film strips of educational nature
Other : Educational shots, and films : Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm (other than feature films)
Other : Educational shots, and films : Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm
Other : Educational shots, and films : Other (other than feature films)
Other : Educational shots, and films : Other
Other : Short film not elsewhere specified (other than feature films)
Other : Short film not elsewhere specified
Other : Other: Audio-visual news or audio-visual views materials including news clippings (other than feature films)
Other : Other: Audio-visual news or audio-visual views materials including news clippings
Other: Other: Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions (other than feature films)
Other: Other: Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions
Other: Other: Other (other than feature films)
Other: Other: Other
It includes Colour Feature Films (> 4000m)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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 Colour Feature Films (> 4000m); Nil for exempt items if applicable).
Under HSN 37061014, Colour Feature Films (> 4000m) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.