Amendment in Notification No. KA.NI-2-844/XI-9(47)/17-U.P. Act-1-2017-Order-(11)-2017 Dated June 30, 2017 - KA.NI-2-1524/XI-2-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan State Tax Section-2 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/XI-2-9(47)/17-U.P. Act-1-2017-Order-(76)-2019, dated 13 December, 2019: NOTIFICATION 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 amendment in Notification no. KA.NI-2-844/XI-9(47)/17-U.P. Act-1-2017-Order-(11)-2017 Dated June 30, 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 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 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 Uttar Pradesh Goods and Services Tax Act, under forward charge, and to comply with all the provisions of Uttar Pradesh Goods and Services 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 Il 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 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 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 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 be deemed to have come into force with effect from 1 st October, 2019. By Order, (AIok Sinha) Apar Mukhya Sachiv 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 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. 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 (9A of Table) I 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. KA.NI-2-844/XI-9(47)/17-U.P. Act-1-2017-Order-(11)-2017 , dated June 30, 2017 under forward charge.