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    <title>Seeks to amend Notification No. 13/2017-State Tax (Rate), No. F-10-43/2017/CT/V(81), dated the 28th June, 2017</title>
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    <description>Notification substitutes the copyright-related services entry for composers and inserts entry 9A making supply of copyright rights in original literary works by an author to a publisher taxable, with an elective forward-charge option. The author must register under the Chhattisgarh GST Act, file the prescribed declaration (Annexure I) with the jurisdictional commissioner within the stipulated period, and include the prescribed invoice declaration (Annexure II); the option, once exercised, is binding for at least one year. Additional entries address motor vehicle renting to bodies corporate and securities lending under SEBI&#039;s scheme. Effective 1 October 2019.</description>
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      <description>Notification substitutes the copyright-related services entry for composers and inserts entry 9A making supply of copyright rights in original literary works by an author to a publisher taxable, with an elective forward-charge option. The author must register under the Chhattisgarh GST Act, file the prescribed declaration (Annexure I) with the jurisdictional commissioner within the stipulated period, and include the prescribed invoice declaration (Annexure II); the option, once exercised, is binding for at least one year. Additional entries address motor vehicle renting to bodies corporate and securities lending under SEBI&#039;s scheme. Effective 1 October 2019.</description>
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