Reverse charge mechanism for copyright and specified services; authors may opt for forward charge through registration and declaration. Notification No. 22/2019 amends the Union Territory Tax (Rate) table to place specified services under the reverse charge mechanism, substitutes the entry for music-related copyright transfers, inserts entry 9A bringing authors' transfers of literary copyrights to publishers under reverse charge while allowing a registered author to elect a forward charge option by filing Annexure I and making the prescribed invoice declaration (Annexure II); it also inserts entries for renting motor vehicles to body corporates and for securities lending under SEBI's Scheme, and prescribes that these amendments take effect from 1 October 2019.