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<h1>Odisha GST Amendment: New Tax Rules for Artists, Authors, and Vehicle Rentals Effective October 1, 2019.</h1> The notification amends a previous notification under the Odisha Goods and Services Tax Act, 2017. It introduces changes to the tax treatment of services provided by music composers, photographers, artists, and authors, specifically regarding the transfer or use of copyrights. The amendment includes provisions for authors to opt for forward charge taxation on literary works, subject to specific conditions and declarations. It also addresses services related to renting motor vehicles to corporate bodies and securities lending under SEBI's scheme. The notification, effective from October 1, 2019, outlines the necessary declarations authors must make to comply with the new tax options.