What products are classified under HSN 37061070 ?
It includes Short Films Width ≥35 mm Not Elsewhere Specified or Included
HSN Code 37061070 represents Short Films Width ≥35 mm Not Elsewhere Specified or Included under GST classification. This code helps businesses identify Short Films Width ≥35 mm Not Elsewhere Specified or Included correctly for billing, taxation, and trade. With HSN Code 37061070, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Short Films Width ≥35 mm Not Elsewhere Specified or Included.
HSN Code 37061070 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 : Short films not elsewhere specified or included (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 : Short films not elsewhere specified or included | 9% | 9% | 18% | 0% |
Description of goods
Of a width of 35 mm or more : Short films not elsewhere specified or included (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 : Short films not elsewhere specified or included
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
Short Films Width ≥35 mm Not Elsewhere Specified or Included 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 : Made wholly or partly in colour and of a length 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 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 : 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 : Made wholly or partly in colour and of a length 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 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 : 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 Short Films Width ≥35 mm Not Elsewhere Specified or Included
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Short Films Width ≥35 mm Not Elsewhere Specified or Included; Nil for exempt items if applicable).
Under HSN 37061070, Short Films Width ≥35 mm Not Elsewhere Specified or Included 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.
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.