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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 rate on cinematographic film affirmed, with applicability set by the notified IGST(Rate) instrument.</h1> GST is levied at 18 percent on cinematographic film, exposed and developed, whether or not incorporating a sound track or consisting only of a sound track, as reflected in Schedule II and implemented by Notification No. 09/2025 (IGST(Rate)) with its stated effective date.

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