HSN Code 37069064
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track other: educational shots, and films: certified as predominantly educational, by central board of film certification, of width below 30mm
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track other: educational shots, and films: certified as predominantly educational, by central board of film certification, of width below 30mm
When does this rate apply?
Use this HSN Code on tax invoices when supplying Cinematographic film, exposed and developed, whether or not incorporating sound . GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.