Taxability of copyright transfers: creators' supplies to publishers and music companies are treated as taxable under state GST rules. Amendments to the Telangana SGST rate notification classify copyright transfers permitting use/enjoyment by creators to music companies and by authors to publishers as taxable supplies when recipient is in the taxable territory; authors may opt to pay state tax under forward charge by registering and filing a prescribed declaration or by issuing a prescribed invoice declaration. The notification also adds entries for renting motor vehicles to body corporates and for securities lending under SEBI's Scheme with specified supplier and recipient roles.
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.
Taxability of copyright transfers: creators' supplies to publishers and music companies are treated as taxable under state GST rules.
Amendments to the Telangana SGST rate notification classify copyright transfers permitting use/enjoyment by creators to music companies and by authors to publishers as taxable supplies when recipient is in the taxable territory; authors may opt to pay state tax under forward charge by registering and filing a prescribed declaration or by issuing a prescribed invoice declaration. The notification also adds entries for renting motor vehicles to body corporates and for securities lending under SEBI's Scheme with specified supplier and recipient roles.
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