Forward charge option for authors governs state GST liability when copyright is transferred to publishers, subject to prescribed declarations. A new Entry 9A treats supply by an author of copyright in original literary works to a publisher as taxable, subject to exclusion where the author registers under the HPGST Act and files Annexure I electing the forward charge option with a one-year non-withdrawal commitment, or where the author makes the Annexure II invoice declaration; Annexure I and II prescribe the registration and invoice declarations respectively.