TMI BlogAmendment in Notification No.FTX.56/2017/26 dated the 29th June, 2017 (Notification No.13) dated 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (Notification No.13) issued by the (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 347 dated the 29th June, 2017, as amended from time to time, 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, musi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017 (Assam Act No. 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 new serial numbers and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) 15 Services provided by way of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 1 have taken registration under the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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