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        GST

        3706

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        GST rate on cinematographic film affirmed, with applicability set by the notified IGST(Rate) instrument. 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.
                          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.

                                GST rate on cinematographic film affirmed, with applicability set by the notified IGST(Rate) instrument.

                                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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