9911796707
TMI BlogSeeks to amend Notification No. G.O.MS.NO. 256, dated 29.06.2017X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Goods and Services Tax Council, hereby make the following further amendments to the notification issued in the G.O.MS.NO. 256, Revenue (Commercial Taxes-Il) Department, Dated 29.06.2017, as subsequently amended namely:- 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 enjo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay state tax on the service specified in column (2), under forward charge in accordance with Section 9(1) of the Andhra Pradesh Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of Andhra Pradesh Goods and Service Tax Act, 2017 (Act No. 16 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 I 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 relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmitting 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 au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 number 9A in column (2) of the Table in the notification issued in the G.O.Ms. No. 256, Revenue (Commercial Taxes-II) Department, Dated 29.6.2017 under forward charge. 2. This notification shall be deemed to have come into force with effect on and from the 1 st day of October, 2019 Dr. D. SAMBASIVA RAO, Special Chief Secretary to Government. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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