{"id":1038304,"date":"2026-09-24T09:28:02","date_gmt":"2026-09-24T03:58:02","guid":{"rendered":"https:\/\/telecomlive.in\/web\/?p=1038304"},"modified":"2026-09-24T10:03:27","modified_gmt":"2026-09-24T04:33:27","slug":"cinematographic-film-not-it-software-under-gst-hc","status":"publish","type":"post","link":"https:\/\/telecomlive.in\/web\/2026\/09\/24\/cinematographic-film-not-it-software-under-gst-hc\/","title":{"rendered":"Cinematographic film not IT software under GST: HC"},"content":{"rendered":"<p>A cinematographic film is not IT software under the GST law, even if delivered via a digital link or hard disk, the Bombay High Court has held while setting aside a tax demand of over Rs 79.7 crore from Karan Johar\u2019s two production companies. The mode of delivery remains irrelevant to tax classification, a Bench of Justices M S Karnik and Sandesh Patil held in the judgment passed on September 10 in a plea filed by Johar\u2019s Dharma Productions and Dharmatic Entertainment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A cinematographic film is not IT software under the GST law, even if delivered via a digital link or hard disk, the Bombay High Court has held while setting aside a tax demand of over Rs 79.7 crore from Karan Johar\u2019s two production companies. The mode of delivery remains irrelevant to tax classification, a Bench of Justices M S Karnik and Sandesh Patil held in the judgment passed on September 10 in a plea filed by Johar\u2019s Dharma Productions and Dharmatic Entertainment.<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[79,4,18],"tags":[],"class_list":["post-1038304","post","type-post","status-publish","format-standard","hentry","category-it-2-the-pioneer","category-newspapers","category-the-pioneer"],"acf":[],"_links":{"self":[{"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/posts\/1038304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/comments?post=1038304"}],"version-history":[{"count":1,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/posts\/1038304\/revisions"}],"predecessor-version":[{"id":1038318,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/posts\/1038304\/revisions\/1038318"}],"wp:attachment":[{"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/media?parent=1038304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/categories?post=1038304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/telecomlive.in\/web\/wp-json\/wp\/v2\/tags?post=1038304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}