Uttar Pradesh Shasan State Tax Section-2 - C In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no. KA.NI-2-1524/X1-2- 9(47)/17- U.P. Act-1-2017-Order-(76 )-2019, dated.
NOTIFICATION 13 December, 2019:
No.- KA.NI-2-1524 /XI-2-9(47)/17- U.P. Act-1-2017-Order-( 76)-2019 Lucknow : Dated :. 13 December, 2019 In exercise of the powers conferred by sub-section (3) of section 9 of the Uttar Pradesh Goods and Services Tax: Act, 2017 (U.P. Act no 1 of 2017), the Governor, on the - recommendations of the Council, hereby makes the following further amendments in the Notification No. KA.NL-2-844/X]I- SADITV. Act-1-2017-Order-(11)-2017 Dated June 30, 2017, namely:— ‘Amendment In the said notification, in the Table, - (iy for serial number 9 and the entries relating thereto, the following shall be substituted, namely: - ) (2) (3) ) “9 | Supply of services by a music “|. Music ~-composer,.| Music . company, 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.
photographer, artist, or the like 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 Publisher located in author by way of transfer or the taxableterritory:
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. ©
Provided that nothing contained in this entry shall apply where, -
(i) the author has taken registration under the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed _ therein, with the jurisdictional | 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 Uttar Pradesh Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of Uttar Pradesh Goods and Service Tax Act, 2017 (U.P. Act no 1 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
(iii) and entries shall be inserted, namely: - the publisher. ”;
after serial number 14 and the entries relating thereto, the following serial numbers () (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 SGST @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 ie. a person who _ deposits 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 .
the Borrower i.e. a person who borrows _ the securities under the Scheme through an approved intermediary SEBI.”.
of
2. This notification shall be deemed to have come into force with effect from 1‘t October, 2019.
By Order, ( Alok Sinha) Apar Mukhya Sachiv 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 Uttar Pradesh Goods and Services Tax Act, 2017 (U.P.
Act no 1 of 2017), and Ihereby 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. KA.NI.-2-844/XI- 9(47)/17-U.P. Act-1-2017-Order-(11)-2017 Dated June 30, 2017, supplied by me, under forward charge in accordance with section 9 (1) of SGST Act, and to comply with all the provisions of SGST Act, 2017 (U.P. Act no 1 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 (OA of Table) Ihave 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. KA.NL-2-844/XI-9 (47)/17-U.P. Act-1-2017-Order-(11)-2017 _ Dated June 30, 201 7under forward charge.
By Order, Alok Sinha) Apar Mukhya Sachiv