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of <h1>Assam Tax Circular Clarifies GST on Art Supplies, Details Use of Delivery Challans and Interstate Tax Rules.</h1> The circular issued by the Commissioner of State Tax, Assam, clarifies the GST treatment for art supplies by artists across different states. When artists supply artworks to galleries, a delivery challan is used for transportation, and a tax invoice is issued at the time of actual supply to the buyer. Inter-state supplies attract integrated tax under the Integrated Goods and Services Tax Act, 2017. Artworks sent to galleries for exhibition are not considered supply until a buyer selects the artwork, at which point GST is applicable. This circular aims to ensure uniform implementation of the Assam Goods and Services Tax Act, 2017.
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