Chapter 37 of the GST framework covers Photographic Or Cinematograph, and HSN Code 37019910 specifically identifies Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other: Other: Cinematographic Film for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other: Other: Cinematographic Film. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is m2.
HSN Codes under Chapter 37 – Photographic Or Cinematograph
Below are related HSN codes from Chapter 37 – Photographic Or Cinematograph for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Photographic Or Cinematograph... | 37011010 | Photographic Plates And Film In The Flat, Sensitis... | 6.00% | 6.00% | 12.00% |
| Photographic Or Cinematograph... | 37011090 | Photographic Plates And Film In The Flat, Sensitis... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37012000 | Photographic Plates And Film In The Flat, Sensitis... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37013000 | Photographic Plates And Film In The Flat, Sensitis... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37019110 | Photographic Plates And Film In The Flat, Sensitis... | 9.00% | 9.00% | 18.00% |
| Photographic Or Cinematograph... | 37019190 | Photographic Plates And Film In The Flat, Sensitis... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37019990 | Photographic Plates And Film In The Flat, Sensitis... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37021000 | Photographic Film In Rolls, Sensitised, Unexposed,... | 9.00% | 9.00% | 18.00% |
| Photographic Or Cinematograph... | 37022000 | Photographic Film In Rolls, Sensitised, Unexposed,... | 0.09 | 0.09 | 0.18 |
| Photographic Or Cinematograph... | 37023110 | Photographic Film In Rolls, Sensitised, Unexposed,... | 9.00% | 9.00% | 18.00% |
GST Rates for HSN 37019910
Tax liability for Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other: Other: Cinematographic Film under HSN 37019910 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 37 – Photographic Or Cinematograph products must use m2.
Who Should Use HSN Code 37019910?
Any business engaged in supplying Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other: Other: Cinematographic Film must apply HSN 37019910 on invoices. The Photographic Or Cinematograph category under Chapter 37 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Looking to deal in Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other: Other: Cinematographic Film? GST registration is your first compliance requirement for HSN 37019910 goods. International traders in Photographic Or Cinematograph products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate HSN Code 37019910 usage for Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other: Other: Cinematographic Film simplifies reconciliation and protects against penalties. Keep current with 9.00%, 9.00%, and 18.00% updates for Chapter 37 – Photographic Or Cinematograph to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
Official GST rates for Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other: Other: Cinematographic Film under HSN 37019910 are published in government notifications and the CBIC website. Current rates are CGST 9.00%, SGST/UTGST 9.00%, and IGST 18.00%.
Yes, online marketplaces and e-commerce operators selling Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other: Other: Cinematographic Film must mention HSN Code 37019910 on invoices. This Photographic Or Cinematograph classification applies to all sales channels under Chapter 37.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other: Other: Cinematographic Film under HSN 37019910.
GST rates for Photographic Plates And Film In The Flat, Sensitised, Unexposed, Of Any Material Other Than Paper, Paperboard Or Textiles; Instant Print-Film In The Flat, Sensitised, Unexposed, Whether Or Not In Packs Other: Other: Cinematographic Film and other Photographic Or Cinematograph products under Chapter 37 may change through GST Council recommendations. Monitor official notifications to stay updated on 9.00%, 9.00%, and 18.00% revisions.