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    <description>A new Entry 9A treats supply by an author of copyright in original literary works to a publisher as taxable, subject to exclusion where the author registers under the HPGST Act and files Annexure I electing the forward charge option with a one-year non-withdrawal commitment, or where the author makes the Annexure II invoice declaration; Annexure I and II prescribe the registration and invoice declarations respectively.</description>
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