Author option to pay state tax under forward charge permits registered authors to elect taxation on copyrights supplied to publishers. Amendments insert entry 9A allowing an author supplying original literary copyrights to a publisher to elect to pay State tax under forward charge, conditional on registration under the Maharashtra GST Act, filing the prescribed Annexure I declaration with the jurisdictional Commissioner, and making the Annexure II invoice declaration; the option, once exercised, cannot be withdrawn for one year. The Notification also adds entries addressing motor vehicle renting to body corporates and securities lending under the SEBI Scheme, and comes into force on 1 October 2019.