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of <h1>Punjab Amends GST Notification: New Tax Rules for Artists, Composers, and Authors on Copyrights Effective October 2019.</h1> The Government of Punjab issued an amendment to Notification No. S.O. 35/P.A.5/2017/S.9/2017, effective from October 1, 2019. This amendment modifies the tax treatment under the Punjab Goods and Services Tax Act, 2017. It includes changes to the tax obligations for services provided by music composers, photographers, artists, authors, and others, specifically regarding the transfer or use of copyrights. New provisions were added for services like renting motor vehicles and lending securities under the SEBI scheme. Authors can opt to pay central tax under a forward charge, provided certain conditions are met, and declarations are filed.
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