---
title: "HSN Code for Educational Film Strips (35mm) | HSN 37061061 GST Rate"
description: "Find HSN and GST Rates for 37061061 related to Educational Film Strips (35mm) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37061061/"
---

# HSN Code 37061061: Educational Film Strips (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 : Educational shorts, and films : Certified as predominantly educational by the Central Board of Film Certification (other than feature films) | 6% | 6% | 12% | 0% |
| Of a width of 35 mm or more : Educational shorts, and films : Certified as predominantly educational by the Central Board of Film Certification | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37061061 ?

It includes Educational Film Strips (35mm)

### Can we claim ITC on inputs used to trade Educational Film Strips (35mm)?

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

### Do e‑way bill and e‑invoice apply for Educational Film Strips (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.

### Any common misclassification issue with Educational Film Strips (35mm)?

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

### How much GST applies to Educational Film Strips (35mm)?

Under HSN 37061061, Educational Film Strips (35mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Educational Film Strips (35mm) is sold with other items?

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