https://www.taxtmi.com/circulars?id=56836 Artworks transported by an artist for exhibition or sale may be moved on a delivery challan with an e-way bill where applicable and invoiced at the time of actual supply. Inter-State movements of artworks are treated as inter-state supplies attracting integrated tax. Consignment of works to galleries without consideration from the gallery is not a supply; GST is payable only when a buyer selects and the actual supply takes place, at which point the artist must issue the tax invoice. en-us Fri, 22 Dec 2017 00:00:00 +0530 Fri, 16 Mar 2018 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56836 Artworks transported by an artist for exhibition or sale may be moved on a delivery challan with an e-way bill where applicable and invoiced at the time of actual supply. Inter-State movements of artworks are treated as inter-state supplies attracting integrated tax. Consignment of works to galleries without consideration from the gallery is not a supply; GST is payable only when a buyer selects and the actual supply takes place, at which point the artist must issue the tax invoice. Circulars GST - States Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56836