Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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>GST Clarifies Non-Taxable Art Exhibitions; Tax Applies Upon Sale to Buyers Under Integrated GST Act 2017.</h1> The circular addresses the taxation of art supplies by artists across different states under the GST framework. It clarifies that when artists send artworks to galleries for exhibition, this does not constitute a taxable supply, as there is no consideration from the gallery. The actual supply occurs when a buyer selects an artwork, at which point GST is applicable. Artworks can be transported on a delivery challan, and the tax invoice is issued at the time of sale. Inter-state supplies are subject to integrated tax under the Integrated Goods and Services Tax Act, 2017. The notice aims to ensure uniformity in GST implementation.
TaxTMI 
TaxTMI 
