https://www.taxtmi.com/notifications?id=132246 Entry 9A treats supply by an author of original literary works to a publisher as a taxable service in the taxable territory, permitting an author who has registered under the SGST Act and filed the prescribed Annexure I declaration to elect to pay state tax under forward charge, remain bound by SGST Act obligations applicable to taxpayers, and maintain that election for a minimum one-year period; alternatively the author must make the Annexure II declaration on the invoice when exercising the option. en-us Mon, 30 Sep 2019 00:00:00 +0530 Tue, 17 Mar 2020 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132246 Entry 9A treats supply by an author of original literary works to a publisher as a taxable service in the taxable territory, permitting an author who has registered under the SGST Act and filed the prescribed Annexure I declaration to elect to pay state tax under forward charge, remain bound by SGST Act obligations applicable to taxpayers, and maintain that election for a minimum one-year period; alternatively the author must make the Annexure II declaration on the invoice when exercising the option. Notifications GST - States Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132246