Government of India Ministry of Finance (Department of Revenue)
Notification No. 22/2019- Central Tax (Rate)
New Delhi, the 30th September, 2019
GSR......(E).- 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 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 relating thereto, the following serial number and entries shall be inserted, namely
(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: Publisher located
in the taxable territory: sub-section (1) of section 13 of the
Copyright Act, 1957 relating to original literary works to a
publisher. Provided that nothing contained in this entry shall
apply where, - (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 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 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 purpose of lending
under the Scheme of SEBI |
Borrower i.e. a person who borrows the securities under the
Scheme through an approved intermediary of SEBI.”. |
2. This notification shall come into force on the 1st day of October, 2019.
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.
Place __________________ Date __________________
(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
[F. No.354/136/2019 -TRU]
(Ruchi Bisht) Under Secretary to the
Government of India
Note: -The principal
notification No. 13/2017 - Central Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the
28th June, 2017 and was last amended by
notification No. 5/2019 - Central Tax (Rate), dated
the 29th March, 2019 vide number G.S.R. 252(E), dated the 29th March, 2019.
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