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        GST classification of exposed photographic materials retains applicable rate until the specified cut-off date. Photographic plates, film, paper, paperboard and textiles that are exposed but not developed are classed as taxable goods under Schedule 3 and attract GST @ 18% for the applicable period specified, with that classification and rate applying until the stated cut-off.
                          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.

                                GST classification of exposed photographic materials retains applicable rate until the specified cut-off date.

                                Photographic plates, film, paper, paperboard and textiles that are exposed but not developed are classed as taxable goods under Schedule 3 and attract GST @ 18% for the applicable period specified, with that classification and rate applying until the stated cut-off.


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