HSN Code 37061014 -- – Cinematographic film, exposed and developed, whether or not incorporating sound (GST Rate 5%)

HSN Code 37061014

Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track of a width of 35 mm or more: feature films: made wholly or partly in colour and of a length exceeding 4,000 m

HSN37061014

Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track of a width of 35 mm or more: feature films: made wholly or partly in colour and of a length exceeding 4,000 m

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 37 -- Photographic or cinematographic goods
Heading: 3706
Subheading: 370610
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

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.

Create an invoice with this code → See all items at 5% →

Related codes from Photographic or cinematographic goods

37061011
Cinematographic film, exposed and developed, whether or not incorporat
5%
37061012
Cinematographic film, exposed and developed, whether or not incorporat
5%
37061013
Cinematographic film, exposed and developed, whether or not incorporat
5%
37061015
Cinematographic film, exposed and developed, whether or not incorporat
5%
37061020
Cinematographic film, exposed and developed, whether or not incorporat
5%

Frequently asked questions

What is HSN Code 37061014?
HSN Code 37061014 is the official Harmonized System of Nomenclature code for Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 37061014?
HSN Code 37061014 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 37061014 belong to?
HSN Code 37061014 falls under Chapter 37 -- Photographic or cinematographic goods of the GST tariff.
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