TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxation of Art Supplies: No Tax on Artworks Sent to Galleries Until Sold; Inter-State Sales Attract IGST.</h1> The Central Board of Excise & Customs issued a circular clarifying the taxation of art supplies by artists across different states. When artists send their works to galleries for exhibition, no supply occurs until a buyer selects an artwork. The supply is taxed at the time of sale, not when the artwork is sent to the gallery. Artworks can be transported on a delivery challan with an e-way bill if applicable, and the invoice is issued upon actual sale. Inter-state supplies attract integrated tax under the Integrated Goods and Services Tax Act, 2017. The notice aims to ensure uniform implementation of these provisions.
TaxTMI 
TaxTMI 
