PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION II-BRANCH) NOTIFICATION The 24th October, 2019 No.S.O.120/P.A.5/2017/S.9/Amd./2019.- In exercise of the powers conferred by sub-section (3) of section 9 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O. 35/P.A.5/ 2017/S.9/ 2017, dated the 30th June, 2017, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 30th June, 2017, namely:- AMENDMENT 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 Music composer, Music company, composer, photographer, artist photographer, artist, eproducer or the or the like by way of transfer or the lik like, located in the or permitting the use or enjoyment taxable territory.
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.
(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 Author Publisher located by way of transfer or permitting in the taxable PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 14, 2019 (KRTK 23, 1941 SAKA) 581 the use or enjoyment of a copyright territory:
covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to Provided that original literary works to a nothing contained publisher. 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 CGST Act, under forward charge, 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 and that he PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 14, 2019 (KRTK 23, 1941 SAKA) 582 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 Any person other than Any body corporate renting of a motor vehicle a body corporate located in the taxable provided to a body corporate. territory.”;
(iv) after serial number 15 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
(1) (2) (3) (4) “16. Services of lending of Lender i.e. a person Borrower i.e. a person securities under Securities who deposits the who borrows the Lending Scheme, 1997 securities registered securities under the (“Scheme”) of Securities in his name or in the Scheme through an and Exchange Board of India name of any other approved (“SEBI”), as amended. person duly authorised intermediary of on his behalf with an SEBI.”;
approved intermediary for the purpose of lending under the Scheme of SEBI
2. This notification shall be deemed to have come into force on and with effect from the 1st day of October, 2019.
PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 14, 2019 (KRTK 23, 1941 SAKA) 583 Annexure I FORM (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. XX/2019- Central Tax (Rate), 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 __________________ PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 14, 2019 (KRTK 23, 1941 SAKA) 584 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 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. XX/2019-Central Tax (Rate) under forward charge.
M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.
1904/11-2019/Pb. Govt. Press, S.A.S. Nagar PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 14, 2019 (KRTK 23, 1941 SAKA) 585