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        GST

        3706

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        GST on photographic plates and exposed films covers soundtrack-inclusive formats but excludes feature films. GST at 12% applies to photographic plates and films that are exposed and developed, whether or not they incorporate a soundtrack or consist only of a soundtrack; feature films are expressly excluded from this classification under the tax schedule.
                          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.

                                GST on photographic plates and exposed films covers soundtrack-inclusive formats but excludes feature films.

                                GST at 12% applies to photographic plates and films that are exposed and developed, whether or not they incorporate a soundtrack or consist only of a soundtrack; feature films are expressly excluded from this classification under the tax schedule.


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