GST classification of photographic plates and film attracts the scheduled tax rate under Schedule Three until the specified expiry date. 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.