HSN Code 37069020 -- – Cinematographic film, exposed and developed, whether or not incorporating sound (GST Rate 5%)

HSN Code 37069020

Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track other: documentary shots, and films certified as such by the central board of film certification

HSN37069020

Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track other: documentary shots, and films certified as such by the central board of film certification

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 3706
Subheading: 370690
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.

Frequently asked questions

What is HSN Code 37069020?
HSN Code 37069020 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 37069020?
HSN Code 37069020 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 37069020 belong to?
HSN Code 37069020 falls under Chapter 37 -- Photographic or cinematographic goods of the GST tariff.
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