GST rate change on exposed photographic materials alters tax treatment for undeveloped plates, film, paper, paperboard and textiles. Imposition of GST at 18% on specified photographic inputs takes effect from 22-09-2025 under Schedule II. Photographic plates, film, paper, paperboard and textiles that have been exposed but not developed are classified as taxable goods under this Schedule and are subject to the stated rate by virtue of Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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GST rate change on exposed photographic materials alters tax treatment for undeveloped plates, film, paper, paperboard and textiles.
Imposition of GST at 18% on specified photographic inputs takes effect from 22-09-2025 under Schedule II. Photographic plates, film, paper, paperboard and textiles that have been exposed but not developed are classified as taxable goods under this Schedule and are subject to the stated rate by virtue of Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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