37069042 is the designated HSN classification for Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour, categorized under Chapter 37 – Photographic Or Cinematograph in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 6.00%, SGST/UTGST at 6.00% for local transactions, and IGST at 12.00% for interstate supplies. Quantities are measured in m for billing purposes.
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... | 37019910 | Photographic Plates And Film In The Flat, Sensitis... | 9.00% | 9.00% | 18.00% |
| 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 |
GST Rates for HSN 37069042
The taxation of Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour under HSN Code 37069042 depends on supply location. Intrastate transactions require CGST at 6.00% and SGST/UTGST at 6.00%. Interstate supplies are charged IGST at 12.00%. Invoices should consistently use m for Photographic Or Cinematograph goods under Chapter 37.
Who Should Use HSN Code 37069042?
All businesses supplying Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour are obligated to use HSN 37069042 on tax invoices. From producers to retailers within Photographic Or Cinematograph, Chapter 37 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Entering the Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour market requires essential registrations. GST registration enables legal tax collection on HSN 37069042 goods. For cross-border trade in Photographic Or Cinematograph items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Correct HSN Code 37069042 application for Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour ensures smooth input credit utilization and assessment processes. Track 6.00%, 6.00%, and 12.00% rate changes for Chapter 37 – Photographic Or Cinematograph through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 37069042 for accurate classification of Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour.
Yes, registered businesses can claim input tax credit on Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour purchases made under HSN 37069042. Ensure your supplier mentions correct HSN code and GST rates (6.00%, 6.00%) on the invoice.
CGST at 6.00% plus SGST/UTGST at 6.00% applies when Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour is sold within the same state. IGST at 12.00% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Advertisement Shots And Films: Made Wholly Or Partly In Colour internationally. For domestic trade within Photographic Or Cinematograph, GST registration is sufficient.