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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification for exposed and developed photographic plates and films imposes scheduled tax treatment and compliance obligations.</h1> Photographic plates and films, exposed and developed, other than cinematographic film, are classified under Schedule 2 and attract GST at 12% until 21-09-2025, defining the taxable scope and compliance requirements for suppliers and handlers during the prescribed period.

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