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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 22/2019- Union Territory Tax (Rate)
New Delhi, the 30th September, 2019
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the
Union Territory Goods and Services Tax Act, 2017 (14 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- Union Territory 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. 704(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:
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 Union
territory
tax on the service
specified in column
(2), under
forward
charge in accordance
with Section 7 (1) of
Union
Territory Tax
Act, 2017 under
forward charge, and
to comply
with all the
provisions of Union
Territory Tax Act,
2017 (14 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 union territory
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 Union territory tax on the service specified
against serial No. 9A in column (2) of the Table in the notification No. 13/2019-Union
Territory Tax (Rate) dated 28.6.2017, supplied by me, under forward charge in
accordance with section 7 (1) of Union Territory Tax Act, and to comply with all the
provisions of Union Territory Tax Act, 2017 (14 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
(9A of Table)
I have exercised the option to pay Union territory tax on the service specified against serial No.
9A in column (2) of the Table in the notification No. 13/2019- Union Territory Tax (Rate) dated
28.6.2017 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 - Union Territory Tax (Rate), dated the 28th
June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 704 (E),
dated the 28th June, 2017 and was last amended by
notification No.5/ 2019- Union Territory
Tax (Rate), dated the 29th March, 2019 vide number G.S.R. 264 (E), dated the 29th March,
2019.
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