---
title: "HSN Code for Children’s Films | HSN 37069015 GST Rate"
description: "Find HSN and GST Rates for 37069015 related to Children’s Films with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37069015/"
---

# HSN Code 37069015: Children’s Films

- [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 |
| --- | --- | --- | --- | --- |
| Other : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” (other than feature films) | 6% | 6% | 12% | 0% |
| Other : Feature films : Children’s films certified by the Central Board of Film Certification to be “Children’s Film” | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37069015 ?

It includes Children’s Films

### Do e‑way bill and e‑invoice apply for Children’s Films?

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.

### How much GST applies to Children’s Films?

Under HSN 37069015, Children’s Films attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Children’s Films?

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.

### How should mixed supplies be billed when Children’s Films 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; Nil for exempt items if applicable).

### Any common misclassification issue with Children’s Films?

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