Copyright licensing by authors: option to pay central tax under forward charge with prescribed registration and invoice declaration. The notification amends the Punjab SGST table to: replace entry 9 to cover transfers or permitting use of copyright in original dramatic, musical or artistic works by composers, photographers or artists to music companies or producers in the taxable territory; insert entry 9A making supply of copyrights in original literary works by authors to publishers taxable while permitting an author to opt to pay central tax under forward charge by registering under CGST, filing Annexure I with the tax commissioner and issuing the Annexure II invoice declaration, with a one-year non-withdrawal requirement.
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Copyright licensing by authors: option to pay central tax under forward charge with prescribed registration and invoice declaration.
The notification amends the Punjab SGST table to: replace entry 9 to cover transfers or permitting use of copyright in original dramatic, musical or artistic works by composers, photographers or artists to music companies or producers in the taxable territory; insert entry 9A making supply of copyrights in original literary works by authors to publishers taxable while permitting an author to opt to pay central tax under forward charge by registering under CGST, filing Annexure I with the tax commissioner and issuing the Annexure II invoice declaration, with a one-year non-withdrawal requirement.
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