https://www.taxtmi.com/circulars?id=57183 Artworks dispatched on approval or for exhibition may be transported on a delivery challan (and eway bill where applicable), with the tax invoice issued at the time of actual supply when the buyer selects the work. Handing over works to a gallery for exhibition is not a supply absent consideration from the gallery; the taxable event occurs on buyer selection. Movement of artworks between States is an inter-State supply and attracts integrated tax. en-us Wed, 07 Feb 2018 00:00:00 +0530 Mon, 16 Jul 2018 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57183 Artworks dispatched on approval or for exhibition may be transported on a delivery challan (and eway bill where applicable), with the tax invoice issued at the time of actual supply when the buyer selects the work. Handing over works to a gallery for exhibition is not a supply absent consideration from the gallery; the taxable event occurs on buyer selection. Movement of artworks between States is an inter-State supply and attracts integrated tax. Circulars GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57183