Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg. https://www.taxtmi.com/circulars?id=56549 Artworks moved by an artist may be transported on a delivery challan (and e-way bill where applicable) with the tax invoice issued at the time of actual supply; movements between States are treated as inter-state supply attracting integrated tax. Provision of artworks to galleries for exhibition without consideration from the gallery is not a supply - GST arises only when a buyer selects and purchases the displayed artwork. en-us Thu, 21 Dec 2017 00:00:00 +0530 Fri, 22 Dec 2017 12:04:00 +0530 TaxTMI RSS Generator Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg. https://www.taxtmi.com/circulars?id=56549 Artworks moved by an artist may be transported on a delivery challan (and e-way bill where applicable) with the tax invoice issued at the time of actual supply; movements between States are treated as inter-state supply attracting integrated tax. Provision of artworks to galleries for exhibition without consideration from the gallery is not a supply - GST arises only when a buyer selects and purchases the displayed artwork. Circulars GST Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56549