Author payment option for copyright transfers: authors may opt to pay central tax under forward charge with prescribed declarations. Entry 9A treats supply of copyrights in original literary works by an author to a publisher as taxable where the publisher is in the taxable territory, subject to exclusions when the author has registered under the Central GST Act and filed Annexure I to elect central tax payment under forward charge for at least one year, or when the author makes the Annexure II declaration on the invoice in Form GST Inv-I; the author must comply with CGST Act obligations when exercising this option.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Author payment option for copyright transfers: authors may opt to pay central tax under forward charge with prescribed declarations.
Entry 9A treats supply of copyrights in original literary works by an author to a publisher as taxable where the publisher is in the taxable territory, subject to exclusions when the author has registered under the Central GST Act and filed Annexure I to elect central tax payment under forward charge for at least one year, or when the author makes the Annexure II declaration on the invoice in Form GST Inv-I; the author must comply with CGST Act obligations when exercising this option.
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