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<h1>Jharkhand Amends GST Notification: New Tax Rules for Artists, Motor Rentals, and Securities Lending from Oct 1, 2019.</h1> The Government of Jharkhand has amended Notification No. 13/2017-State Tax (Rate) under the Jharkhand Goods and Services Tax Act, 2017. Effective from October 1, 2019, the amendments introduce changes to the taxation of services. These include the supply of services by artists or composers to music companies, renting motor vehicles to corporate bodies, and lending securities under the SEBI's Securities Lending Scheme. Authors can opt to pay state tax on copyright-related services under a forward charge, requiring a declaration to be filed by October 31, 2019, or before a financial year commences.