---
title: "HSN Code for Children’s Films (35mm) | HSN 37061063 GST Rate"
description: "Find HSN and GST Rates for 37061063 related to Children’s Films (35mm) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37061063/"
---

# HSN Code 37061063: Children’s 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 : Educational shorts, and films : Teaching aids including film strips of educational nature (other than feature films) | 6% | 6% | 12% | 0% |
| Of a width of 35 mm or more : Educational shorts, and films : Teaching aids including film strips of educational nature | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37061063 ?

It includes Children’s Films (35mm)

### Can we claim ITC on inputs used to trade Children’s 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 Children’s Films (35mm) is sold with other items?

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

### Any common misclassification issue with Children’s 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.

### How much GST applies to Children’s Films (35mm)?

Under HSN 37061063, Children’s Films (35mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Children’s 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.