GST INDIA Biz
GST India .biz — Notification Details
Detailed GST Notification Information
Download

Notification No. 22/2019

Date: September 30, 2019
Subject: Amendment to Notification No. 13/2017–CT (Rate) relating to Reverse Charge Mechanism (RCM) on copyright and renting of motor vehicles.
Description:

This notification revises RCM provisions for copyright services supplied by music composers, artists and authors, and introduces an option for authors to pay tax under forward charge subject to conditions. It also brings renting of motor vehicles to body corporates and securities lending services under RCM. These changes clarify tax liability between supplier and recipient.

Issued for earlier notification?

Yes — amends Notification No. 13/2017–Central Tax (Rate).

Other Notifications

01/2017 corrigendum 3

This corrigendum makes extensive clerical and classification corrections in Sche...

Read More
06/2017

This notification specifies the Canteen Stores Department under the Ministry of ...

Read More
06/2021

This notification makes wide-ranging amendments relating to IPR services, job wo...

Read More