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    <title>Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.</title>
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    <description>Amendment to the IGST rate notification expands reverse charge coverage to specified copyright transfers by composers, photographers and artists to music companies, notifies supplies by authors of original literary works to publishers as reverse charge while allowing authors to opt into a forward-charge regime by registration and prescribed declaration on file and invoice, and adds reverse charge entries for renting motor vehicles to body corporates and lending of securities under the regulated securities lending scheme; forms and procedural declarations are prescribed and the amendment is made effective from the notification&#039;s commencement date.</description>
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