HSN Code 37069051
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track other: other childrens film: patch prints, including logos intended exclusively for the entertainment of children
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track other: other childrens film: patch prints, including logos intended exclusively for the entertainment of children
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.