Inter-state supply classification clarifies GST treatment of artworks moved for exhibition; tax arises on actual sale. Artworks transported by an artist for exhibition or sale may be moved on a delivery challan with an e-way bill where applicable and invoiced at the time of actual supply. Inter-State movements of artworks are treated as inter-state supplies attracting integrated tax. Consignment of works to galleries without consideration from the gallery is not a supply; GST is payable only when a buyer selects and the actual supply takes place, at which point the artist must issue the tax invoice.
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.
Inter-state supply classification clarifies GST treatment of artworks moved for exhibition; tax arises on actual sale.
Artworks transported by an artist for exhibition or sale may be moved on a delivery challan with an e-way bill where applicable and invoiced at the time of actual supply. Inter-State movements of artworks are treated as inter-state supplies attracting integrated tax. Consignment of works to galleries without consideration from the gallery is not a supply; GST is payable only when a buyer selects and the actual supply takes place, at which point the artist must issue the tax invoice.
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