TMI BlogAmendment in Notification No. 13/2017- State Tax (Rate), dated the 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... of Tripura, Finance Department, No. 13/2017- State Tax (Rate), dated the 29 th June, 2017, published in the Tripura Gazette. Extraordinary Issue, vide number 234, dated the 29 th 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-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified in column (2), under forward charge in accordance with Section 9 (1) of the Tripura State Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of Tripura State Goods and Service Tax Act, 2017 (Tripura Act No. 9 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of services by an author 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 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher under forward charge.) Declaration (9A of Table) I have exercised the option to pay central tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2017-Central Tax (Rate) dated 28th June, 2017 under forward charge. By order of the Governor (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department Note: -The principal no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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