Uttar Pradesh GST Act Amended: New Tax Rules for Authors, Artists, Vehicle Rentals, and Securities Lending Effective October 2019.

The notification amends a previous order under the Uttar Pradesh Goods and Services Tax Act, 2017. It modifies the tax treatment for services supplied by music composers, photographers, artists, and authors. The amendment introduces a new entry for authors transferring copyrights of original literary works to publishers, with specific provisions for authors who opt to pay state tax under forward charge. Additionally, it includes entries for services related to renting motor vehicles to corporate bodies and lending securities under SEBI's Securities Lending Scheme. The changes are effective from October 1, 2019.

---

---

---