Author option for forward-charge state tax on literary copyright transfers to publisher, subject to registration and one-year lock-in. Amendment substitutes the copyright-related entry for music-related services and inserts entry 9A covering supply of copyright in original literary works by an author to a publisher, permitting an author to opt to pay state tax under forward charge by registering and filing Annexure I and making the Annexure II invoice declaration, subject to one-year irrevocability and compliance with GST obligations; it also inserts entries for renting of motor vehicles to a body corporate and lending of securities under SEBI's Scheme. Effective 1 October 2019.
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Provisions expressly mentioned in the judgment/order text.
Author option for forward-charge state tax on literary copyright transfers to publisher, subject to registration and one-year lock-in.
Amendment substitutes the copyright-related entry for music-related services and inserts entry 9A covering supply of copyright in original literary works by an author to a publisher, permitting an author to opt to pay state tax under forward charge by registering and filing Annexure I and making the Annexure II invoice declaration, subject to one-year irrevocability and compliance with GST obligations; it also inserts entries for renting of motor vehicles to a body corporate and lending of securities under SEBI's Scheme. Effective 1 October 2019.
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