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        GST on photographic plates and exposed-developed films applies, covering items with or without soundtrack and attracting the standard rate. Photographic plates and films, exposed and developed, including those incorporating or consisting only of a soundtrack for feature films, are classified under Schedule 3 and subject to GST at the prescribed rate, thereby treating finished exposed-developed film materials as taxable goods within the GST framework.
                          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 on photographic plates and exposed-developed films applies, covering items with or without soundtrack and attracting the standard rate.

                                Photographic plates and films, exposed and developed, including those incorporating or consisting only of a soundtrack for feature films, are classified under Schedule 3 and subject to GST at the prescribed rate, thereby treating finished exposed-developed film materials as taxable goods within the GST framework.


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