Reverse charge mechanism expanded for specified copyright and related services, with authors permitted a conditional forward charge option. Amendment expands the reverse charge mechanism by substituting and inserting entries treating copyright transfers or permitting use of copyrights in original works as taxable services; author-to-publisher literary copyright supplies may instead be subject to a conditional forward charge if the author registers under CGST and files Annexure I or makes the Annexure II invoice declaration; additional entries cover vehicle renting to body corporates and securities lending under SEBI's scheme; prescribed declaration forms and an effective commencement date are specified.