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TMI BlogSeeks to amend notification No 1137-F.T. dated 28.6.2017 regarding tax payable of reverse charge mechanism in case of certain servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... further amendments in this Department notification No.1137-F.T. [13/2017-State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments 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 sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (2), under forward charge in accordance with Section 9 (1) of the West Bengal Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII 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 the publisher. ; (iii) after serial number 14 and the entries relating thereto, the following serial numbers and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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