---
title: "HSN Code for Children’s Films (35mm) | HSN 37061092 GST Rate"
description: "Find HSN and GST Rates for 37061092 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-37061092/"
---

# HSN Code 37061092: 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 : Other : Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions (other than feature films) | 6% | 6% | 12% | 0% |
| Of a width of 35 mm or more : Other : Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37061092 ?

It includes Children’s Films (35mm)

### 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.

### 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).

### 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.

### Does packaging or labelling change the GST for Children’s Films (35mm)?

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.