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of <h1>Cinematographic films (including soundtracks) reclassified as taxable goods at 18% GST effective 22 September 2025</h1> Cinematographic films that are exposed and developed, whether or not incorporating a soundtrack or consisting only of a soundtrack, are classified as taxable goods at an 18% GST rate effective from 22 September 2025 under the applicable schedule; this change follows the related notification implementing the revised IGST rate from that effective date.
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