GST on recording media updated under Schedule II, aligning classification and levy with the notifying IGST rate change. GST at 18% is prescribed with effect from 22-09-2025 on discs, tapes, solid-state non-volatile storage devices, smart cards and other media for recording sound or other phenomena, including matrices and masters for disc production, while excluding products of Chapter 37; the levy and classification are effected by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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Provisions expressly mentioned in the judgment/order text.
GST on recording media updated under Schedule II, aligning classification and levy with the notifying IGST rate change.
GST at 18% is prescribed with effect from 22-09-2025 on discs, tapes, solid-state non-volatile storage devices, smart cards and other media for recording sound or other phenomena, including matrices and masters for disc production, while excluding products of Chapter 37; the levy and classification are effected by Notification No. 09/2025 - IGST(Rate) dated 17.09.2025.
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