OF A WIDTH OF 35 MM OR MORE :
| Code | Description | GST Rate |
|---|---|---|
| 37061011 | MADE WHOLLY IN BLACK AND WHITE AND OF A LENGTH NOT EXCEEDING 4,000 M | 18.00% |
| 37061012 | MADE WHOLLY IN BLACK AND WHITE AND OF A LENGTH EXCEEDING 4,000 M | 18.00% |
| 37061013 | MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH NOT EXCEEDING 4,000 M | 18.00% |
| 37061014 | MADE WHOLLY OR PARTLY IN COLOUR AND OF A LENGTH EXCEEDING 4,000 M | 18.00% |
| 37061015 | CHILDREN'S FILMS CERTIFIED BY THE CENTRAL BOARD OF FILM CERTIFICATION TO BE "CHILDREN'S FILM" | 18.00% |
| 37061020 | DOCUMENTARY SHORTS, AND FILMS CERTIFIED AS SUCH BY THE CENTRAL BOARD OF FILM CERTIFICATION | 18.00% |
| 37061030 | NEWS REELS AND CLIPPINGS | 18.00% |
| 37061041 | MADE WHOLLY IN BLACK AND WHITE | 18.00% |
| 37061042 | MADE WHOLLY OR PARTLY IN COLOUR | 18.00% |
| 37061051 | PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR THE ENTERTAINMENT OF CHILDREN | 18.00% |
| 37061052 | CHILDREN'S FILM CERTIFIED BY THE CENTRAL BOARD OF FILMS CERTIFICATION TO BE "CHILDREN'S FILM" | 18.00% |
| 37061059 | OTHER | 18.00% |
| 37061061 | CERTIFIED AS PREDOMINANTLY EDUCATIONAL BY THE CENTRAL BOARD OF FILM CERTIFICATION | 18.00% |
| 37061062 | PATCH PRINTS, INCLUDING LOGOS INTENDED EXCLUSIVELY FOR EDUCATIONAL PURPOSES | 18.00% |
| 37061063 | TEACHING AIDS INCLUDING FILM STRIPS OF EDUCATIONAL NATURE | 18.00% |
| 37061069 | OTHER | 18.00% |
| 37061070 | SHORT FILMS NOT ELSEWHERE SPECIFIED OR INCLUDED | 18.00% |
| 37061091 | AUDIO-VISUAL NEWS OR AUDIO-VISUAL VIEWS MATERIALS INCLUDING NEWS CLIPPINGS | 18.00% |
| 37061092 | MASTER POSITIVES, EXPOSED NEGATIVES, DUPES AND RUSH PRINTS AS ARE NOT CLEARED FOR PUBLIC EXHIBITIONS | 18.00% |
| 37061099 | OTHER | 18.00% |