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of <h1>Assam Amends GST Notification: New Tax Rules for Copyright Transfers, Vehicle Rentals, and Securities Lending Effective October 2019.</h1> The Government of Assam has amended Notification No.FTX.56/2017/26, dated June 29, 2017, under the Assam Goods and Services Tax Act, 2017. The amendment modifies the tax treatment for services related to copyright transfers by music composers, photographers, artists, and authors. It introduces new entries for services by authors transferring copyright of literary works to publishers, with specific conditions for tax payment under forward charge. Additional entries address services related to renting motor vehicles and lending securities. These changes are effective from October 1, 2019, and require declarations from authors opting for forward charge taxation.
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