Amendments in the Government Notification No. 38/1/2017-Fin(R&C)(13/2017-Rate) dated the 30th June, 2017.

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.... 3, Series I No. 13 dated the 30th June, 2017, namely:- In the said notification, in the Table,- (i) for serial number 9 and the entries relating thereto, the following 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."; (ii) after serial number 9 and the entries relati....

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....to, the following serial numbers and entries shall be inserted, namely:- (1) (2) (3) (4) "15 Services provided by way of renting of a motor vehicle provided to a body corporate. Any person other than a body corporate, paying SGST @ 2.5% on renting of motor vehicles with 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 ....