| Chapter Heading | Description | Rate of GST | Schedule | Sr.No |
|---|---|---|---|---|
| 3701 | Photographic plates and film for x-ray for medical use | 5% | I | 76 |
| 3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls,sensitised, unexposed | 18% | III | 75 |
| 3703 | Photographic paper, paperboard and textiles, sensitised, unexposed | 18% | III | 76 |
| 3704 | Photographic plates, film, paper, paperboard and textiles, exposed but not developed | 18% | III | 77 |
| 3705 | Photographic plates and films, exposed and developed, other than cinematographic film | 5% | I | 77 |
| 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track,other than feature films. | 5% | I | 78 |
| 3707 | Chemical preparations for photographic uses (other than varnishes, glues adhesives and similar preparations); unmixed products for, photographic uses, put up in measured portions or put up for retail sale in a form ready for use | 18% | III | 79 |
| 3701 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) | 18% | III | 74 |
| 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films | 18% | III | 78 |
| Description | Notification |
|---|---|
| Exemption from Registration - Small Taxpayers having turnover below threshold limit | Notification No. 10/2019-C.T., dated 7-3-2019 |
| Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old Scheme | Notification No. 8/2017-C.T., dated 27-6-2017 |
| Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New Scheme | Notification No. 14/2019-C.T., dated 7-3-2019 |
| Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme. | Notification No. 2/2019-C.T. (Rate), dated 7-3-2019 |
| Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc. | Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017] |
| Exemption to Goods Supplied to CSD by way of Refund | Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017. |
| Exemption to goods supplied by CSD | Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017 |
| United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received. | Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017 |
| Reduced GST on Supply of Goods to Exporter | Notification No. 40/2017-CT. (Rate), dated 23-10-2017 |
| Concessional GST on Supply of Scientific and technical equipment to research institutions | Notification No. 45/2017-C.T. (Rate), dated 14-11-2017 |
