Artworks on approval: GST applies only upon actual sale; inter state movements treated as inter state supplies attracting integrated tax. Artworks moved for exhibition or approval may be transported on a delivery challan with an e way bill where applicable, and the tax invoice may be issued only upon actual supply. Movements between States are inter State supplies attracting integrated tax. Consignment of artworks to galleries without consideration is not a supply; GST arises when a buyer selects and the sale is effected.
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.
Artworks on approval: GST applies only upon actual sale; inter state movements treated as inter state supplies attracting integrated tax.
Artworks moved for exhibition or approval may be transported on a delivery challan with an e way bill where applicable, and the tax invoice may be issued only upon actual supply. Movements between States are inter State supplies attracting integrated tax. Consignment of artworks to galleries without consideration is not a supply; GST arises when a buyer selects and the sale is effected.
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