GST treatment of artists' supply clarified: invoice on actual sale; inter state transfers taxed under integrated tax; gallery consignments not supply. Artists may transport artworks for exhibition or on approval on a delivery challan (and e way bill where applicable) and issue the tax invoice at the time of actual supply. Movements from one State to another are inter State supplies attracting integrated tax. Consignments to galleries where no consideration passes from the gallery are not supplies; GST is payable only when the buyer selects and purchases the artwork.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST treatment of artists' supply clarified: invoice on actual sale; inter state transfers taxed under integrated tax; gallery consignments not supply.
Artists may transport artworks for exhibition or on approval on a delivery challan (and e way bill where applicable) and issue the tax invoice at the time of actual supply. Movements from one State to another are inter State supplies attracting integrated tax. Consignments to galleries where no consideration passes from the gallery are not supplies; GST is payable only when the buyer selects and purchases the artwork.
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