---
title: "HSN Code for Predominantly Educational Short Films (35mm) | HSN 37061020 GST Rate"
description: "Find HSN and GST Rates for 37061020 related to Predominantly Educational Short Films (35mm) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37061020/"
---

# HSN Code 37061020: Predominantly Educational Short Films (35mm)

- [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 3706: Cinematographic film](https://busy.in/hsn/sub-chapter-3706/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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) | 6% | 6% | 12% | 0% |
| Of a width of 35 mm or more : Documentary shorts, and films certified as such by the Central Board of Film Certification | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37061020 ?

It includes Predominantly Educational Short Films (35mm)

### Any common misclassification issue with Predominantly Educational Short Films (35mm)?

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

### Can we claim ITC on inputs used to trade Predominantly Educational Short Films (35mm)?

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

### How should mixed supplies be billed when Predominantly Educational Short Films (35mm) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Predominantly Educational Short Films (35mm); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Predominantly Educational Short Films (35mm)?

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.

### Do e‑way bill and e‑invoice apply for Predominantly Educational Short Films (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.

### How much GST applies to Predominantly Educational Short Films (35mm)?

Under HSN 37061020, Predominantly Educational Short Films (35mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.