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of <h1>Chhattisgarh Amends GST Notification: New Tax Rules for Artists, Authors, and Service Providers Effective Oct 1, 2019.</h1> The Government of Chhattisgarh has amended Notification No. 13/2017-State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017. Effective from October 1, 2019, changes include substituting serial number 9 to cover services by music composers, photographers, and artists transferring copyright to music companies. A new entry, 9A, addresses authors transferring copyright of literary works to publishers, with conditions for authors opting to pay tax under forward charge. Additional entries include services like renting motor vehicles to corporate bodies and lending securities under SEBI's scheme. Authors must file declarations to exercise these tax options.
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