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<h1>Photographic Plates and Films Taxed at 18% IGST or 9% CGST Plus 9% SGST/UTGST Under Schedule 3</h1> Goods related to photographic plates and films, whether or not incorporating soundtracks, are subject to a tax rate under Schedule 3. The applicable tax is either an Integrated Goods and Services Tax (IGST) at 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%.
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