Supply by artists: artworks sent to galleries are not a taxable supply until a buyer selects and GST applies on sale. Artworks moved on an approval basis may be transported on a delivery challan with an e-way bill where applicable, and invoice issued at actual supply; inter-State movements attract IGST. Goods sent by artists to galleries for exhibition without consideration from the gallery are not supplies; GST is payable only when a buyer selects and purchases the displayed artwork, at which time a tax invoice must be issued.
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 by artists: artworks sent to galleries are not a taxable supply until a buyer selects and GST applies on sale.
Artworks moved on an approval basis may be transported on a delivery challan with an e-way bill where applicable, and invoice issued at actual supply; inter-State movements attract IGST. Goods sent by artists to galleries for exhibition without consideration from the gallery are not supplies; GST is payable only when a buyer selects and purchases the displayed artwork, at which time a tax invoice must be issued.
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