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of <h1>Photographic and instant print films taxed at 18% IGST or 9% CGST plus 9% SGST/UTGST under Schedule 3.</h1> Goods listed under Schedule 3 are subject to a tax rate of IGST at 18% or alternatively, CGST at 9% combined with SGST or UTGST at 9%. This applies to photographic film in rolls that are sensitised and unexposed, made from materials other than paper, paperboard, or textiles, as well as instant print film in rolls that are sensitised and unexposed.
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