Summary
- The Bombay High Court has ruled that a cinematographic film does not qualify as information technology software under Goods and Services Tax (GST) law.
- This decision came in the case of Dharma Productions Pvt Ltd v. State of Maharashtra & Ors.
- The court's ruling clarifies the tax implications for films delivered via digital link or hard disk.
- This judgment could significantly impact how films are taxed in India moving forward.
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