Amendments in the Government Notification, Finance Department No.(GHN-34)GST-2017/S.9(3)(2)-TH dated the 30th June, 2017, Notification No.13/2017-State Tax (Rate).

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.... 2019 No.(GHN-91)GST-2019/S.9(3)(14)-TH:- In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-34)GST-2017/S.9(3)(2)-TH dated the 30th June, 2017, ....

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....ely: - (1) (2) (3) (4) "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 sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher. Author Publisher located in the taxable territory: Provided that nothing contained in this entry shall apply where, - (i) th....

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....(ii) the author makes a declaration, as prescribed in Annexure II on the invoice issued by him in Form GST Inv-I to the publisher. "; (iii) after serial number 14 and the entries relating thereto, 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....