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Amendments in the Government Notification No. 38/1/2017-Fin(R&C)(13/2017-Rate) dated the 30th June, 2017.

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..... ette No. 3, Series I No. 13 dated the 30th 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 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 .....

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..... ear 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, 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 .....

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..... author: 3. GSTIN of the author: Declaration 1. I have taken registration under the Goa Goods and Services Tax Act, 2017 (Goa Act 4 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. 38/1/2017-Fin(R C)(13/2017-Rate) dated the 30th June, 2017, supplied by me, under forward charge in accordance with section 9 (1) of Goa GST Act, and to comply with all the provisions of Goa GST Act, 2017 (Goa Act 4 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 yea .....

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