Development rights exclusion clarified - amended rate notification does not apply to development rights supplied after the specified date.
The Finance Department inserted an Explanation excluding development rights from the scope of Notification No.4/2018-State Tax (Rate), stating the notification shall not apply to development rights supplied on or after 1st April, 2019, and that the amendment takes effect from 1st October, 2019.

Development rights exclusion: state tax notification no longer applies to development rights supplied after the specified cutoff, narrowing tax scope.
An explanatory clause disapplies Notification No. 4/2018 - State Tax (Rate) in respect of development rights supplied on or after 1st April, 2019, thereby limiting the original notification's applicability to supplies before that cutoff. The amendment is effected under the state GST statutory power and the amendment comes into force on the 1st day of October, 2019.

Exclusion of Notification for development rights where supplied on or after April first, 2019; applies from October first.
Amendment inserts an explanation excluding the application of Notification No. 04/2018-State Tax (Rate) to supplies of development rights made on or after 01.04.2019; enacted under section 148 of the Chhattisgarh GST Act and effective from 1 October 2019.

Development rights exclusion: specified notification will not apply to supplies of development rights made on or after the specified date.
The Government inserts an explanation into the prior notification clarifying that nothing in that notification shall apply with respect to development rights supplied on or after 1 April 2019, and the amendment takes effect from 1 October 2019.

Development rights exclusion: prior rate notification amended to exclude development rights supplies, with a later effective commencement.
The amendment inserts an exclusion explaining that the existing rate notification shall not apply to development rights supplied on or after 1st April, 2019, and states that the amendment takes effect from 1st October, 2019.

IGST rate amendment: substitution of cement classification under the Customs Tariff Schedule takes effect and adjusts IGST treatment.
Substitutes the entry at serial number 2 in Notification No. 07/2019 (Integrated Tax (Rate)) to specify cement as falling under the customs tariff heading for cement in the first schedule to the Customs Tariff Act, 1975, thereby amending the commodity description for IGST treatment; the substitution is effective from 1 October 2019.

Development rights exclusion removes the notification's applicability to supplies of development rights made on or after the specified date.
Inserts an explanation into Notification No. 4/2018-clarifying that nothing in that notification shall apply to supplies of development rights made on or after 1st April, 2019-and provides that the amendment takes effect from 1st October, 2019.

Development rights exclusion: amendment removes applicability of UTGST rate notification to development rights supplied after the cutoff date.
The notification amends the Union Territory Tax (Rate) notification by inserting an explanation that excludes the application of that notification to supplies of development rights made on or after a specified cutoff date, thereby narrowing the notification's applicability to such supplies; the amendment is brought into force from the notification's stated commencement date.

Taxation of copyright transfers: authors and creators face taxable supplies with an option to elect forward charge compliance.
The notification substitutes Entry 9 to tax supply of services by music composers, photographers, artists or the like transferring or permitting use of copyright in original dramatic, musical or artistic works to music companies or producers in the taxable territory; inserts Entry 9A taxing authors transferring or permitting use of copyright in original literary works to publishers but allows an author to opt to pay State tax under forward charge by registering and filing the prescribed declaration (Annexure I) or by making the invoice declaration (Annexure II); and adds entries covering motor vehicle renting to body corporates and securities lending services. Effective 1 October 2019.

Forward charge option for authors allows registered authors to elect to pay state tax on copyright supplies to publishers.
Amends the State Tax (Rate) notification to restate copyright supply treatment for music composers, photographers and artists, and inserts a new entry treating supplies by authors of literary works to publishers as subject to reverse charge while permitting a registered author to elect forward charge by filing prescribed declarations (Annexure I with the jurisdictional commissioner and Annexure II on the invoice); the option must be maintained for at least one year. Also adds reverse-charge entries for renting motor vehicles to body corporates and securities lending under SEBI's Scheme. Effective 1 October 2019.

Author option to pay central tax under forward charge for transfer or licence of literary copyright to publisher, with registration and invoice declarations.
The notification amends the State GST rate schedule to treat supplies of copyright usage: it substitutes the entry for music-related copyright services and inserts an entry making publishers the taxable recipients of authors' transfers or licences of literary copyrights, subject to an author's option to pay central tax under forward charge via registration and prescribed registration and invoice declarations; it also inserts entries taxing motor vehicle renting to body corporates and securities lending services under the securities lending scheme, specifying supplier and recipient descriptions and providing annexed forms for the author option.

Author forward-charge option for GST: registration and prescribed invoice declaration required to make author liable to pay tax.
Notification substitutes the copyright-related services entry for composers and inserts entry 9A making supply of copyright rights in original literary works by an author to a publisher taxable, with an elective forward-charge option. The author must register under the Chhattisgarh GST Act, file the prescribed declaration (Annexure I) with the jurisdictional commissioner within the stipulated period, and include the prescribed invoice declaration (Annexure II); the option, once exercised, is binding for at least one year. Additional entries address motor vehicle renting to bodies corporate and securities lending under SEBI's scheme. Effective 1 October 2019.

Author payment option for copyright transfers: authors may opt to pay central tax under forward charge with prescribed declarations.
Entry 9A treats supply of copyrights in original literary works by an author to a publisher as taxable where the publisher is in the taxable territory, subject to exclusions when the author has registered under the Central GST Act and filed Annexure I to elect central tax payment under forward charge for at least one year, or when the author makes the Annexure II declaration on the invoice in Form GST Inv-I; the author must comply with CGST Act obligations when exercising this option.

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.

Reverse charge mechanism for copyright and specified services; authors may opt for forward charge through registration and declaration.
Notification No. 22/2019 amends the Union Territory Tax (Rate) table to place specified services under the reverse charge mechanism, substitutes the entry for music-related copyright transfers, inserts entry 9A bringing authors' transfers of literary copyrights to publishers under reverse charge while allowing a registered author to elect a forward charge option by filing Annexure I and making the prescribed invoice declaration (Annexure II); it also inserts entries for renting motor vehicles to body corporates and for securities lending under SEBI's Scheme, and prescribes that these amendments take effect from 1 October 2019.

Reverse charge mechanism expanded for specified copyright and related services, with authors permitted a conditional forward charge option.
Amendment expands the reverse charge mechanism by substituting and inserting entries treating copyright transfers or permitting use of copyrights in original works as taxable services; author-to-publisher literary copyright supplies may instead be subject to a conditional forward charge if the author registers under CGST and files Annexure I or makes the Annexure II invoice declaration; additional entries cover vehicle renting to body corporates and securities lending under SEBI's scheme; prescribed declaration forms and an effective commencement date are specified.

Development rights supply exclusion: amendment excludes notification's application to development rights supplied on or after 1 April 2019.
Amendment inserts an exclusion clarifying that the existing rate notification does not apply to supplies of development rights made on or after 1 April 2019, and the amendment takes effect from 1 October 2019.

Prohibition of electronic cigarettes blocks export of e-cigarettes and related components under the ITC export policy.
Export of electronic cigarettes and analogous electronic nicotine delivery systems, including heat-not-burn products, e-hookah and similar devices, and their parts or components classified under Chapter 85 of the ITC (HS) is prohibited, with exclusions for products licensed under the Drugs and Cosmetics Act, pursuant to the Prohibition of Electronic Cigarettes Ordinance and an amendment to the Foreign Trade Policy export schedule.

Nil-rated services expanded to include FIFA women's youth World Cup event services, agricultural storage of staples, and CAPF group insurance.
Amends the West Bengal GST rate notification to substitute fixed monetary thresholds with a test based on eligibility for exemption from registration, updates certain year references, and inserts nil-rated entries for FIFA women's youth World Cup event services (subject to certification), right-to-admission services for those events, storage/warehousing of specified agricultural and raw produce, CAPF Group Insurance Fund life insurance to members, and an added Bangla Shasya Bima entry.

GST exemptions expanded to include FIFA event services, storage of specified agricultural goods and CAPF group insurance services.
The notification replaces monetary threshold wording with a reference to the amount that qualifies for exemption from registration under the Gujarat GST Act, inserts nil-rated entries for FIFA U-17 Women's World Cup related services (subject to certification), admission rights to those events, storage or warehousing of specified agricultural and raw products, and life insurance services under CAPF Group Insurance Funds; updates certain year references to 2020 and adds a "Bangla Shasya Bima" sub-entry. The amendments commence on the first day of October, 2019.