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    <description>The amendment inserts an elective forward charge regime (entry 9A) under which an author of original literary works may, after registering under the State GST law and filing the prescribed Annexure I declaration, opt to pay state tax on transfers or permits to use copyright to a publisher; the election requires an invoice declaration (Annexure II) and is binding for at least one year. The notification also adds entries for motor vehicle renting to body corporates and for securities lending services under the SEBI scheme, and prescribes the effective commencement date.</description>
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      <description>The amendment inserts an elective forward charge regime (entry 9A) under which an author of original literary works may, after registering under the State GST law and filing the prescribed Annexure I declaration, opt to pay state tax on transfers or permits to use copyright to a publisher; the election requires an invoice declaration (Annexure II) and is binding for at least one year. The notification also adds entries for motor vehicle renting to body corporates and for securities lending services under the SEBI scheme, and prescribes the effective commencement date.</description>
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