---
title: "HSN Code for Uncleared Master Positives/Negatives/Dupes/Rush Prints | HSN 37069061 GST Rate"
description: "Find HSN and GST Rates for 37069061 related to Uncleared Master Positives/Negatives/Dupes/Rush Prints with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-37069061/"
---

# HSN Code 37069061: Uncleared Master Positives/Negatives/Dupes/Rush Prints

- [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 : Educational shots, and films : Certified as predominantly educational by the Central Board of Film Certification (other than feature films) | 6% | 6% | 12% | 0% |
| Other : Educational shots, and films : Certified as predominantly educational by the Central Board of Film Certification | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 37069061 ?

It includes Uncleared Master Positives/Negatives/Dupes/Rush Prints

### Any common misclassification issue with Uncleared Master Positives/Negatives/Dupes/Rush Prints?

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

### Do e‑way bill and e‑invoice apply for Uncleared Master Positives/Negatives/Dupes/Rush Prints?

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 Uncleared Master Positives/Negatives/Dupes/Rush Prints?

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.

### Can we claim ITC on inputs used to trade Uncleared Master Positives/Negatives/Dupes/Rush Prints?

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

### How much GST applies to Uncleared Master Positives/Negatives/Dupes/Rush Prints?

Under HSN 37069061, Uncleared Master Positives/Negatives/Dupes/Rush Prints attracts Varies when sold in taxable form. Describe the exact form on the invoice.