https://www.taxtmi.com/forum/issue?id=114387 A publisher's query whether royalties to authors fall under RCM clause 9(3) or 9(4) was answered by reference to Serial No.9 of Notification No.13/2017-Central Tax (Rate) as amended and the corresponding provision of the CGST Act, concluding that royalties to authors are taxable under the reverse charge mechanism and the recipient is liable to discharge the tax under GST. en-us Fri, 07 Dec 2018 14:26:17 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114387 A publisher's query whether royalties to authors fall under RCM clause 9(3) or 9(4) was answered by reference to Serial No.9 of Notification No.13/2017-Central Tax (Rate) as amended and the corresponding provision of the CGST Act, concluding that royalties to authors are taxable under the reverse charge mechanism and the recipient is liable to discharge the tax under GST. Discussion-Forum GST Fri, 07 Dec 2018 14:26:17 +0530 https://www.taxtmi.com/forum/issue?id=114387