C-FussglCGsT lé Ha 19 (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT No. F.3(90)/Fin.(Rev-l)/2019-20/ ps-vi/ 6/ / CTH ne No. F.3(90)/Fin.(Rev-1)/2019-20/ - (P) DELHI SACHIVALAYA, LP. ESTATE: NEW DELHI-110 002 Dated: A) 14 // i Notification No. 22/2019- State Tax (Rate) In exercise of the powers conferred by subsection (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt.
Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of National Capital Territory of Delhi, in the Department of Finance (Revenue-1), No.13/2017- State Tax (Rate), dated 30.06.2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin.(Rev-1)/2017-18/DS-V1/379 dated 30.06.2017, namely:- In the said notification, in the Table, - for serial number 9 and the entries relating thereto, the following shall be substituted, @)
(ii) namely: -
(a) (2) G3) (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 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.
the like located in the taxable territory. ”;
after serial number 9 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - () 2) GB) (4) “OA 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:
Provided that nothing sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher.
contained in this entry shall apply where, -
(i) the author has taken registration under the Delhi Goods and Services ‘Tax Act, 2017 (03 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed __ therein, with the jurisdictional €GST or SGST commissioner, as the case may be, that he exercises the option to pay state tax on the service specified in column (2), under forward charge in accordance with Section 9 (1) of the Delhi Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of Delhi Goods and Service Tax Act, 2017 (03 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: - provided to a body corporate. paying State 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 q@) (2) @) (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 territory.
(“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended.
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 16 | Services of lending of | Lender ie, 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 through an approved intermediary of SEBI.”.
2. This notification shall come into force on the 1° day of October, 2019.
Annexure | 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) Name of the author:
Address of the author:
GSTIN of the author: W N Declaration
1. I have taken registration under the Delhi Goods and Services Tax Act, 2017 (03 of 2017), and I hereby exercise the option to pay state tax on the service specified against serial No.
9A in column (2) of the Table in the notification No. 13/2017 - State Tax (Rate), dated the 30th June, 2017, supplied by me, under forward charge in accordance with section 9
(1) of DGST Act, and to comply with all the provisions of DGST Act, 2017 (03 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 IL (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 Fable) ! have exercised the option to pay state tax on the service specified against serial No. 9A in column
(2) of the Table in the notification No. 13/2017-State Tax (Rate) dated 30" June, 2017 under forward charge.
By order and in the name of thé Lt. Governor of the National Capital Territory of Delhi, (A.K. Singh) Dy. Secretary VI (Finance) No. F, 3(90)/Fin(Rev-1)/2019-20/DS-VI/ £/ 7 Dated: Mf 0/1 L Copy forwarded for information to:- Ty The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi 2: The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi
3. The Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
4, The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi = The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, |.P.
Estate, New Delhi.
6. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
; The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi.
ee The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi Dy OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, [.P. Estate, New Delhi.
10. Guard File.
11. “Website, Ww (A.K- Singh) Dy. Secretary VI (Finance) Note: -The principal notification No. 13/2017 - State Tax (Rate), dated the 30" June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(15)/Fin.(Rey- /2017-18/ DS-V1I/379 dated 30.06.2017 and was last amended by notification No. 5/2019 — State Tax (Rate), dated the 31° October, 2019 vide No. F.3(78)/Fin.(Rev-I)/2019-20/DS- VI/516, dated the 31“ October, 2019,