https://www.taxtmi.com/notifications?id=133662 The notification amends the Assam SGST rate table by substituting the entry for copyright-related services to music companies and inserting 9A to cover authors supplying copyright in original literary works to publishers, permitting authors to elect registration and file Annexure I to pay State tax under forward charge and to make the Annexure II invoice declaration when exercising the option. It also adds entries for rental of motor vehicles to body corporates where non-corporate suppliers pay Assam GST with restricted input service credit, and for securities lending under SEBI's scheme identifying lender and borrower. en-us Mon, 30 Dec 2019 00:00:00 +0530 Tue, 28 Jul 2020 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133662 The notification amends the Assam SGST rate table by substituting the entry for copyright-related services to music companies and inserting 9A to cover authors supplying copyright in original literary works to publishers, permitting authors to elect registration and file Annexure I to pay State tax under forward charge and to make the Annexure II invoice declaration when exercising the option. It also adds entries for rental of motor vehicles to body corporates where non-corporate suppliers pay Assam GST with restricted input service credit, and for securities lending under SEBI's scheme identifying lender and borrower. Notifications GST - States Mon, 30 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133662