Notification No. 22/2019-Central Tax (Rate) [N10-JVA]

In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th 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 Music composer, Music company, composer, photographer, photographer, artist, or producer or the like, artist or the like by way of the like located in the taxable transfer or permitting the use territory. ”; 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.

(ii) after serial number 9 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1) (2) (3) (4) “9A Supply of services by an Author Publisher located in author by way of transfer or the taxable territory: permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 Provided that nothing of the Copyright Act, 1957 contained in this entry relating to original literary shall apply where, - works to a publisher.

(i) the author has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed therein, with the jurisdictional CGST or SGST commissioner, as the case may be, that he exercises the option to pay central tax on the service specified in column (2), under forward charge in accordance with Section 9 (1) of the Central Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of Central Goods and Service Tax 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 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 Any person other than Any body corporate renting of a motor vehicle a body corporate, located in the taxable provided to a body corporate. paying central tax at territory. the rate of 2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business 16 Services of lending of Lender i.e. a person Borrower i.e. a person securities under Securities who deposits the who borrows the Lending Scheme, 1997 securities registered in securities under the (“Scheme”) of Securities and his name or in the name Scheme through an Exchange Board of India of any other person approved (“SEBI”), as amended. duly authorised on his intermediary of behalf with an SEBI.”. approved intermediary for the purpose of lending under the Scheme of SEBI

2. This notification shall come into force on the 1st day of October, 2019.

Annexure I FORM (9A of Table)

(Declaration to be filed by an author for exercising the option to pay tax on the “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” under forward charge on or before 31.10.2019 for the option to be effective from 1.11.2019 or before the commencement of any Financial Year for the option to be effective from the commencement of that Financial Year.)

Reference No. ___________________ Date ____________

To ____________________ ____________________ ____________________ (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 Central 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 - Central Tax (Rate), dated the 28th June, 2017, supplied by me, under forward charge in accordance with section 9 (1) of CGST Act, and to comply with all the provisions of CGST 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 services or both;

2. I understand that this option, once exercised, shall not be allowed to be changed within a period of 1 year from the date of exercising the option and shall be valid, at least, till the end of Financial Year following the year in which it is made.

Signature ___________________ Name _______________________ GSTIN _________________

Place __________________ Date __________________

Annexure II

(Declaration to be made in the invoice by the author exercising the option to pay tax on the “supply of service 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” under forward charge.)

Declaration (9A of Table)

I have exercised 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-Central Tax (Rate) dated 28th June, 2017 under forward charge.