GST rate change for photographic plates and films alters taxability for exposed and developed materials under updated schedule. Change in GST treatment places photographic plates and films, when exposed and developed and whether or not incorporating a sound track or consisting only of a sound track, under a specified low-rate category in the updated schedule; the entry excludes feature films and is implemented by the cited notification amending the integrated tax rate schedule.
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Provisions expressly mentioned in the judgment/order text.
GST rate change for photographic plates and films alters taxability for exposed and developed materials under updated schedule.
Change in GST treatment places photographic plates and films, when exposed and developed and whether or not incorporating a sound track or consisting only of a sound track, under a specified low-rate category in the updated schedule; the entry excludes feature films and is implemented by the cited notification amending the integrated tax rate schedule.
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