Seeks to amend Notification No. 48/ST-2, dated the 30th June, 2017,
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....the Table, - (i) for serial number 9 and the entries there against, the following serial number shall be substituted, namely: - (1) (2) (3) (4) "9. Supply of services by a music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original dramatic, musical or artistic works to a music company, producer or the like. Music composer, photographer, artist, or the like Music company, producer or the like, located in the taxable territory. "; "9A Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of s....
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....th input tax credit only of input service in the same line of business Any body corporate located in the taxable territory. 16 Services of lending of securities under Securities Lending Scheme, 1997 ("Scheme") of Securities and Exchange Board of India ("SEBI"), as amended. Lender i.e. a person who deposits the securities registered in his name or in the name of any other person duly authorised on his behalf with an approved intermediary for the purpose of lending under the Scheme of SEBI Borrower i.e. a person who borrows the securities under the Scheme through an approved intermediary of SEBI.". 2. This notification shall come into force on the 1st day of October, 2019. Annexure I FORM (Declaration to be filed by an author....