HSN Codes · Chapter 37: Photographic and Cinematographic Goods

HSN Code 37061015

Children's films certified by the central board of film certification to be "children's film"

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

8-digit

Tariff item

Reading code 37061015

The first two digits (37) place this code in chapter 37 — Photographic and Cinematographic Goods. Heading 3706 groups the product family, and the remaining digits pin down this specific 8-digit classification. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Photographic film, plates, and chemical preparations for photographic use.

Parent heading

3706 — Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track

Related codes in heading 3706

  • 37061011 — Made wholly in black and white and of a length not exceeding 4,000 m
  • 37061012 — Made wholly in black and white and of a length exceeding 4,000 m
  • 37061013 — Made wholly or partly in colour and of a length not exceeding 4,000 m
  • 37061014 — Made wholly or partly in colour and of a length exceeding 4,000 m
  • 37061020 — Documentary shorts, and films certified as such by the central board of film certification
  • 37061030 — 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 — news reels and clippings
  • 37061041 — 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 — made wholly in black and white
  • 37061042 — 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 — made wholly or partly in colour
  • 37061051 — Patch prints, including logos intended exclusively for the entertainment of children
  • 37061052 — Children's film certified by the central board of films certification to be "children's film"

Frequently asked questions

The GST rate under 37061015 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

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