## RCM on Copyright Services
### Coverage
Services supplied by:
- Music composer, photographer, artist, or the like, by way of transfer or permitting use/enjoyment of copyright relating to original musical/artistic works → To music company / producer / publisher → RCM
- Author transferring copyright in literary works → To publisher → RCM
Recipient (music company / publisher / producer) is liable to pay GST under RCM.
### Author's Option for FCM
An author has the option to pay tax under FCM instead of RCM, subject to ALL of these conditions:
1. Author must be registered under GST.
2. Author shall make a declaration to opt for FCM in prescribed form.
3. Once opted, author cannot withdraw the option for at least 1 year.
4. Author must make the declaration on each invoice issued to the publisher.
Note: This FCM option is available only to authors (literary works), not to music composers, artists, or photographers.
### Quick Reference
| Service Provider | Default Mechanism | Optional FCM? |
|---|---|---|
| Author (literary works) | RCM | Yes (with conditions) |
| Music Composer | RCM | No |
| Photographer | RCM | No |
| Artist | RCM | No |