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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 21/2019- Integrated Tax (Rate)
New Delhi, the 30th September, 2019
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 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.10/2017- Integrated 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. 685(E), dated the
28th June, 2017, namely:-
In the said notification, in the Table, -
(i) for serial number 11 and the entries relating thereto, the following shall be substituted,
namely: -
| (1) |
(2) |
(3) |
(4) |
| “11 |
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 11 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
| “11A |
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) 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
integrated tax
on the service
specified in column
(2), under
forward
charge in accordance
with Section 5 (1) of
the
Integrated Goods
and Service Tax Act,
2017 under forward
charge, and to
comply with all the
provisions of
Integrated
Goods and
Service Tax Act,
2017 (13 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 16 and the entries relating thereto, the following serial numbers
and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
| “17 |
Services provided by way of
renting of a motor vehicle
provided to a body corporate. |
Any person other than
a body corporate,
paying integrated tax
at
the rate of 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. |
| 18 |
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
(11A 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 integrated tax on the service specified
against serial No. 11A in column (2) of the Table in the notification No. 10/2017-
Integrated Tax (Rate) dated 28th June 2017, supplied by me, under forward charge in
accordance with section 5 (1) of IGST Act, and to comply with all the provisions of IGST
Act, 2017 (13 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 __________________
(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
(11A of Table)
I have exercised the option to pay integrated tax on the service specified against serial No. 11A
in column (2) of the Table in the
notification No. 10/2017-Integrated 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. 10/2017 - Integrated Tax (Rate), dated the 28th June,
2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated
the 28th June, 2017 and was last amended by
notification No. 5/2019 - Integrated Tax (Rate),
dated the 29th March, 2019 vide number G.S.R. 258(E), dated the 29th March, 2019.
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