---
title: "HSN Code for Short Films Width ≥35 mm Not Elsewhere Specified or Included | HSN 37061070 GST Rate"
description: "Find HSN and GST Rates for 37061070 related to Short Films Width ≥35 mm Not Elsewhere Specified or Included with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37061070/"
---

# HSN Code 37061070: Short Films Width ≥35 mm Not Elsewhere Specified or Included

- [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 : Short films not elsewhere specified or included (other than feature films) | 6% | 6% | 12% | 0% |
| Of a width of 35 mm or more : Short films not elsewhere specified or included | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37061070 ?

It includes Short Films Width ≥35 mm Not Elsewhere Specified or Included

### Does packaging or labelling change the GST for 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.

### Any common misclassification issue with Short Films Width ≥35 mm Not Elsewhere Specified or Included?

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

### How should mixed supplies be billed when Short Films Width ≥35 mm Not Elsewhere Specified or Included is sold with other items?

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).

### How much GST applies to Short Films Width ≥35 mm Not Elsewhere Specified or Included?

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.

### Can we claim ITC on inputs used to trade Short Films Width ≥35 mm Not Elsewhere Specified or Included?

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