[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 22/2019- Central Tax (Rate)
New Delhi, the 30
th
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 28
th
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 28
th
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
Author 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 1
st
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 28
th
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 28
th
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 28
th
June, 2017
was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the
28
th
June, 2017 and was last amended by notification No. 5/2019 - Central Tax (Rate), dated
the 29
th
March, 2019 vide number G.S.R. 252(E), dated the 29
th
March, 2019.
