Amendment in Notification No.FTX.56/2017/26 dated the 29th June, 2017 (Notification No.13) dated 29th June, 2017

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....fication No.13) issued by the (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 347 dated the 29th June, 2017, as amended from time to time, 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,....

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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 new serial numbers and entries relating thereto 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 Assam GST @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 Securit....

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....(To be addressed to the jurisdictional Commissioner) 1              Name of the author: 2              Address of the author: 3              GSTIN of the author: Declaration 1. 1 have taken registration under the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), and I hereby exercise the option to pay State tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13 [FTX.56/2017/26 dated the 29th June, 2017], supplied by me, under forward charge in accordance with secti....