Supply on approval: GST applies at actual sale when a buyer selects an artwork displayed by a gallery. Artworks moved by artists for display or on approval may be transported on a delivery challan (with e-way bill where applicable) and the tax invoice may be issued at the time of actual supply when the buyer selects the artwork. Transfers between States constitute inter-State supplies attracting integrated tax. Supply to a gallery for exhibition without consideration from the gallery is not a taxable supply; GST becomes payable only upon the buyer's selection and sale of 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.
Supply on approval: GST applies at actual sale when a buyer selects an artwork displayed by a gallery.
Artworks moved by artists for display or on approval may be transported on a delivery challan (with e-way bill where applicable) and the tax invoice may be issued at the time of actual supply when the buyer selects the artwork. Transfers between States constitute inter-State supplies attracting integrated tax. Supply to a gallery for exhibition without consideration from the gallery is not a taxable supply; GST becomes payable only upon the buyer's selection and sale of the artwork.
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