Forward charge option for authors allows payment of tax on copyright transfers to publishers, subject to registration and invoice declaration. The notification inserts an entry making supply by an author of literary copyright to a publisher taxable, while permitting the author to exercise a forward charge option to pay state tax if registered and having filed the prescribed declaration with the jurisdictional Commissioner (Annexure I) and made the prescribed invoice declaration (Annexure II); the option is subject to a lock-in period. The notification also adds taxable entries for renting motor vehicles to body corporates and for securities lending services under the SEBI Scheme, identifying the relevant supplier and recipient classes.