Artists' Artworks in Galleries: GST Applies Only on Buyer Selection, Not on Initial Gallery Exhibition. https://www.taxtmi.com/highlights?id=37259 In case of supply by artists through galleries, there is no consideration flowing from the gallery to the artist when the art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply. en-us Fri, 22 Dec 2017 10:49:29 +0530 Fri, 22 Dec 2017 10:49:29 +0530 TaxTMI RSS Generator Artists' Artworks in Galleries: GST Applies Only on Buyer Selection, Not on Initial Gallery Exhibition. https://www.taxtmi.com/highlights?id=37259 In case of supply by artists through galleries, there is no consideration flowing from the gallery to the artist when the art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply. Highlights GST Fri, 22 Dec 2017 10:49:29 +0530 https://www.taxtmi.com/highlights?id=37259