Seeks to amend Notification No. 13/2017-State Tax (Rate), No. F-10-43/2017/CT/V(81), dated the 28th June, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the notification of the State Government, in the Commercial Tax Department, Notification No. 13/2017-State Tax (Rate), No. F-10-43/2017/CT/V(81), dated the 28^th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th 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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; any  goods  or services or both and that  he  shall  not withdraw  the  said option within a period of  1  year from the date   of  exercising such option; (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 a body corporate, paying central tax at the rate of 2.5% on renting of motor vehicles with inp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ____________________ (To be addressed to the jurisdictional Commissioner) 1. Name of the author: 2. Address of the author: 3. GSTIN of the author:   Declaration 1. I have taken registration under the Chhattisgarh Goods and Services Tax Act, 2017 (12 of 2017), and I hereby exercise the option to pay central tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2017 - State Tax (Rate), dated the 28th June, 2017, supplied by me, under forward charge in accordance with section 9 (1) of CGGST Act, and to comply with all the provisions of CGGST Act, 2017 (12 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or ser....