Mumbai: 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's 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's Dharma Productions and Dharmatic Entertainment.
