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    <description>A new Entry 9A treats supplies by authors of original literary works to publishers as taxable where the publisher is in the taxable territory, subject to a forward charge option. An author who registers under the Goa GST Act and files the prescribed Annexure I declaration with the jurisdictional commissioner may opt to pay State tax under forward charge and must include the Annexure II declaration on the invoice. The option, once exercised, is binding for at least one year and requires compliance with all statutory obligations applicable to taxable persons.</description>
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