Forward charge for authors to pay state tax on literary copyright transfers to publishers, subject to registration and declaration. A new entry 9A subjects authors' supplies of copyrights in original literary works to publishers to state tax under a forward charge, while allowing an author to elect the option to pay state tax by registering and filing Annexure I (binding for one year) or by making the Annexure II declaration on the invoice; the amendment also substitutes the entry for creative services to music companies and inserts entries on renting motor vehicles to body corporates and on securities lending services. The notification is effective 1 October 2019.