https://www.taxtmi.com/circulars?id=56854 Artworks moved for exhibition or approval may be transported on a delivery challan with an e way bill where applicable, and the tax invoice may be issued only upon actual supply. Movements between States are inter State supplies attracting integrated tax. Consignment of artworks to galleries without consideration is not a supply; GST arises when a buyer selects and the sale is effected. en-us Tue, 26 Dec 2017 00:00:00 +0530 Wed, 21 Mar 2018 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56854 Artworks moved for exhibition or approval may be transported on a delivery challan with an e way bill where applicable, and the tax invoice may be issued only upon actual supply. Movements between States are inter State supplies attracting integrated tax. Consignment of artworks to galleries without consideration is not a supply; GST arises when a buyer selects and the sale is effected. Circulars GST - States Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56854