Bombay High Court Quashes ₹79.7 Crore GST Demand Against Dharma Productions, Says Films Are Not IT Software
The Bombay High Court quashed a GST demand of over ₹79.7 crore against Dharma Productions and Dharmatic Entertainment, ruling that cinematographic films do not become information technology software through digital delivery. The court held that film copyright licensing should be classified by the nature of supply, not the method of transmission, and set aside tax orders.