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 or export of Colour Feature Films (> 4000m).
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HSN Code 37061014 relates to the following description.
Photographic or cinematographic goods
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%
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
CGST
6%
SGST
6%
IGST
12%
CESS
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
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Colour Feature Films (> 4000m) does not include products with the following descriptions.
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
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Clear answers to common queries about HSN Code 37061014 and GST compliance.
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.