TMI BlogAmendments in the Notification of the Commercial Taxes Department notification No. 13/2017-State Tax (Rate), dated the 29th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 556, dated the 29th 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 subsection (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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod 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 Any body corporate located in the taxable territory. ; (vi) after serial number 15 and the entries relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... __________________ (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 Bihar Goods and Services Tax Act, 2017 (12 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 29 June, 2017 supplied by me, under forward charge in accordance with section 9 (1) of BGST Act, and to comply with all the provisions of BGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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