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of <h1>GST Update: Reverse Charge Mechanism Now Covers Copyright Transfers and Motor Vehicle Rentals Effective October 1, 2019.</h1> The notification amends the Central Tax (Rate) notification No. 13/2017 to include services under the reverse charge mechanism (RCM) as recommended by the GST Council in its 37th meeting. Effective from October 1, 2019, it specifies that services by music composers, photographers, artists, and authors involving copyright transfers to companies or publishers are subject to RCM. Authors can opt to pay tax under forward charge by registering and declaring their choice, which is binding for at least a year. Additionally, it includes services like renting motor vehicles to corporates and lending securities under SEBI's scheme.
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