Reverse charge mechanism extended to specified copyright transfers, vehicle renting to corporates and securities lending; author may opt forward charge. Amendment to the IGST rate notification expands reverse charge coverage to specified copyright transfers by composers, photographers and artists to music companies, notifies supplies by authors of original literary works to publishers as reverse charge while allowing authors to opt into a forward-charge regime by registration and prescribed declaration on file and invoice, and adds reverse charge entries for renting motor vehicles to body corporates and lending of securities under the regulated securities lending scheme; forms and procedural declarations are prescribed and the amendment is made effective from the notification's commencement date.