Taxation of Photographic Chemical Preparations now specified under Schedule II, altering applicable GST treatment from the notified effective date. Chemical preparations for photographic uses, excluding varnishes, glues, adhesives and similar preparations, and unmixed products for photographic uses put up in measured portions or for retail sale in a form ready for use, are classified under Schedule II and attract GST at 18% with effect from 22-09-2025, as notified by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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Provisions expressly mentioned in the judgment/order text.
Taxation of Photographic Chemical Preparations now specified under Schedule II, altering applicable GST treatment from the notified effective date.
Chemical preparations for photographic uses, excluding varnishes, glues, adhesives and similar preparations, and unmixed products for photographic uses put up in measured portions or for retail sale in a form ready for use, are classified under Schedule II and attract GST at 18% with effect from 22-09-2025, as notified by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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