GST on photographic film: applies to flat sensitised unexposed plates and instant print film under Schedule. GST is specified for photographic plates and films under heading 3701, covering flat, sensitised, unexposed goods of materials other than paper, paperboard or textiles, including instant print film and cinematographic film but excluding cinematographic film for x ray medical use, with applicability set out in Schedule II and implemented by the cited notification.
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Provisions expressly mentioned in the judgment/order text.
GST on photographic film: applies to flat sensitised unexposed plates and instant print film under Schedule.
GST is specified for photographic plates and films under heading 3701, covering flat, sensitised, unexposed goods of materials other than paper, paperboard or textiles, including instant print film and cinematographic film but excluding cinematographic film for x ray medical use, with applicability set out in Schedule II and implemented by the cited notification.
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