Forward charge option for authors allows registered authors to elect to pay state tax on copyright supplies to publishers. Amends the State Tax (Rate) notification to restate copyright supply treatment for music composers, photographers and artists, and inserts a new entry treating supplies by authors of literary works to publishers as subject to reverse charge while permitting a registered author to elect forward charge by filing prescribed declarations (Annexure I with the jurisdictional commissioner and Annexure II on the invoice); the option must be maintained for at least one year. Also adds reverse-charge entries for renting motor vehicles to body corporates and securities lending under SEBI's Scheme. Effective 1 October 2019.