GST on photographic film in rolls now subject to specified rate, covering sensitised unexposed film other than paper. Photographic film in rolls, sensitised and unexposed, excluding paper, paperboard or textiles, and instant print film in rolls is classified under Schedule II and subject to an 18% GST rate as prescribed by the implementing notification effective from the notified commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST on photographic film in rolls now subject to specified rate, covering sensitised unexposed film other than paper.
Photographic film in rolls, sensitised and unexposed, excluding paper, paperboard or textiles, and instant print film in rolls is classified under Schedule II and subject to an 18% GST rate as prescribed by the implementing notification effective from the notified commencement date.
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