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    <description>Amendments recast the entry for copyright supplies by composers and similar artists and introduce entry 9A permitting authors to elect, upon registration and filing Annexure I or making the Annexure II invoice declaration, to pay state tax on transfers or permitting use of copyright in original literary works to publishers under forward charge in accordance with section 9(1), with the option irrevocable for one year; additional entries address renting of motor vehicles to body corporates and securities lending under the SEBI Scheme. Effective from 1 October 2019.</description>
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