Forward charge option for authors to tax copyright transfers to publishers, subject to registration and invoice declaration. Entry 9 taxes services by music composers, photographers and artists transferring or permitting use of copyrights in original dramatic, musical or artistic works to music companies or producers in the taxable territory. Entry 9A taxes authors transferring or permitting use of copyrights in original literary works to publishers, subject to a forward charge option exercisable by author registration and a prescribed declaration (Annexures I and II), irrevocable for one year and requiring compliance with DGST Act obligations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Forward charge option for authors to tax copyright transfers to publishers, subject to registration and invoice declaration.
Entry 9 taxes services by music composers, photographers and artists transferring or permitting use of copyrights in original dramatic, musical or artistic works to music companies or producers in the taxable territory. Entry 9A taxes authors transferring or permitting use of copyrights in original literary works to publishers, subject to a forward charge option exercisable by author registration and a prescribed declaration (Annexures I and II), irrevocable for one year and requiring compliance with DGST Act obligations.
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