Forward charge option for authors enables payment of state GST on copyright transfers to publishers, subject to registration. Entry 9A treats supply by an author of original literary works to a publisher as a taxable service in the taxable territory, permitting an author who has registered under the SGST Act and filed the prescribed Annexure I declaration to elect to pay state tax under forward charge, remain bound by SGST Act obligations applicable to taxpayers, and maintain that election for a minimum one-year period; alternatively the author must make the Annexure II declaration on the invoice when exercising the option.
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 enables payment of state GST on copyright transfers to publishers, subject to registration.
Entry 9A treats supply by an author of original literary works to a publisher as a taxable service in the taxable territory, permitting an author who has registered under the SGST Act and filed the prescribed Annexure I declaration to elect to pay state tax under forward charge, remain bound by SGST Act obligations applicable to taxpayers, and maintain that election for a minimum one-year period; alternatively the author must make the Annexure II declaration on the invoice when exercising the option.
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