Inter-State supply: artworks moved for exhibition attract integrated tax; GST payable upon actual sale when buyer selects artwork. Artworks transported for exhibition on approval may be moved on a delivery challan (with e-way bill where applicable) and a tax invoice need only be issued at the time of actual supply when the buyer selects the artwork. Movements between States are inter-State supplies attracting integrated tax. Consignment of artworks to galleries without consideration does not constitute supply until the artwork is sold.
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: artworks moved for exhibition attract integrated tax; GST payable upon actual sale when buyer selects artwork.
Artworks transported for exhibition on approval may be moved on a delivery challan (with e-way bill where applicable) and a tax invoice need only be issued at the time of actual supply when the buyer selects the artwork. Movements between States are inter-State supplies attracting integrated tax. Consignment of artworks to galleries without consideration does not constitute supply until the artwork is sold.
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