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<h1>Uttarakhand GST Act Amended: New Tax Rules for Artists, Authors, and Vehicle Rentals Effective October 2019.</h1> The Government of Uttarakhand issued an amendment to a previous notification under the Uttarakhand Goods and Services Tax Act, 2017. This amendment modifies the tax treatment for services provided by music composers, photographers, artists, and authors. Specifically, it introduces a new provision for authors transferring copyright of original literary works to publishers, allowing them to opt for forward charge tax payment if registered under the Act. Additionally, it includes services related to renting motor vehicles and lending securities under SEBI's scheme. The notification is effective from October 1, 2019.