---
title: "HSN Code for Uncleared Film Positives/Negatives/Dupes (35mm) | HSN 37061091 GST Rate"
description: "Find HSN and GST Rates for 37061091 related to Uncleared Film Positives/Negatives/Dupes (35mm) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37061091/"
---

# HSN Code 37061091: Uncleared Film Positives/Negatives/Dupes (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 : Other : Audio-visual news or audio-visual views materials including news clippings (other than feature films) | 6% | 6% | 12% | 0% |
| Of a width of 35 mm or more : Other : Audio-visual news or audio-visual views materials including news clippings | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37061091 ?

It includes Uncleared Film Positives/Negatives/Dupes (35mm)

### Do e‑way bill and e‑invoice apply for Uncleared Film Positives/Negatives/Dupes (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.

### Can we claim ITC on inputs used to trade Uncleared Film Positives/Negatives/Dupes (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 Uncleared Film Positives/Negatives/Dupes (35mm) is sold with other items?

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

### Any common misclassification issue with Uncleared Film Positives/Negatives/Dupes (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 Uncleared Film Positives/Negatives/Dupes (35mm)?

Under HSN 37061091, Uncleared Film Positives/Negatives/Dupes (35mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.