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    <description>The notification inserts an entry making supply by an author of literary copyright to a publisher taxable, while permitting the author to exercise a forward charge option to pay state tax if registered and having filed the prescribed declaration with the jurisdictional Commissioner (Annexure I) and made the prescribed invoice declaration (Annexure II); the option is subject to a lock-in period. The notification also adds taxable entries for renting motor vehicles to body corporates and for securities lending services under the SEBI Scheme, identifying the relevant supplier and recipient classes.</description>
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