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        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.

        <h1>GST classification of photographic plates and film attracts the scheduled tax rate under Schedule Three until the specified expiry date.</h1> GST classification under Schedule 3 treats flat, sensitised, unexposed photographic plates and film of materials other than paper, paperboard or textiles as taxable goods; it includes instant print film in the flat, sensitised, unexposed, whether or not in packs, and cinematographic film, other than cinematographic film for x ray medical use, and attracts the Schedule 3 GST treatment until the schedule's stated expiry date.

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