https://www.taxtmi.com/notifications?id=131178 Entry 9A treats supply of copyrights in original literary works by an author to a publisher as taxable where the publisher is in the taxable territory, subject to exclusions when the author has registered under the Central GST Act and filed Annexure I to elect central tax payment under forward charge for at least one year, or when the author makes the Annexure II declaration on the invoice in Form GST Inv-I; the author must comply with CGST Act obligations when exercising this option. en-us Mon, 30 Sep 2019 00:00:00 +0530 Thu, 17 Oct 2019 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131178 Entry 9A treats supply of copyrights in original literary works by an author to a publisher as taxable where the publisher is in the taxable territory, subject to exclusions when the author has registered under the Central GST Act and filed Annexure I to elect central tax payment under forward charge for at least one year, or when the author makes the Annexure II declaration on the invoice in Form GST Inv-I; the author must comply with CGST Act obligations when exercising this option. Notifications GST - States Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131178