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    <title>Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries - Reg.</title>
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    <description>Artists may transport artworks for exhibition or on approval on a delivery challan (and e way bill where applicable) and issue the tax invoice at the time of actual supply. Movements from one State to another are inter State supplies attracting integrated tax. Consignments to galleries where no consideration passes from the gallery are not supplies; GST is payable only when the buyer selects and purchases the artwork.</description>
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      <description>Artists may transport artworks for exhibition or on approval on a delivery challan (and e way bill where applicable) and issue the tax invoice at the time of actual supply. Movements from one State to another are inter State supplies attracting integrated tax. Consignments to galleries where no consideration passes from the gallery are not supplies; GST is payable only when the buyer selects and purchases the artwork.</description>
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