Taxation of copyright transfers: authors and creators face taxable supplies with an option to elect forward charge compliance. The notification substitutes Entry 9 to tax supply of services by music composers, photographers, artists or the like transferring or permitting use of copyright in original dramatic, musical or artistic works to music companies or producers in the taxable territory; inserts Entry 9A taxing authors transferring or permitting use of copyright in original literary works to publishers but allows an author to opt to pay State tax under forward charge by registering and filing the prescribed declaration (Annexure I) or by making the invoice declaration (Annexure II); and adds entries covering motor vehicle renting to body corporates and securities lending services. Effective 1 October 2019.