---
title: "HSN Code for Of a width of 35 mm or more : Other : Other | HSN 37061099 GST Rate"
description: "Find HSN and GST Rates for 37061099 related to Of a width of 35 mm or more : Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37061099/"
---

# HSN Code 37061099: Of a width of 35 mm or more : Other : Other

- [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 : Other (other than feature films) | 6% | 6% | 12% | 0% |
| Of a width of 35 mm or more : Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37061099 ?

It includes Of a width of 35 mm or more : Other : Other

### How should mixed supplies be billed when Of a width of 35 mm or more : Other : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of a width of 35 mm or more : Other : Other; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Of a width of 35 mm or more : Other : Other?

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.

### Do e‑way bill and e‑invoice apply for Of a width of 35 mm or more : Other : Other?

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 Of a width of 35 mm or more : Other : Other?

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

### Any common misclassification issue with Of a width of 35 mm or more : Other : Other?

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 Of a width of 35 mm or more : Other : Other?

Under HSN 37061099, Of a width of 35 mm or more : Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.