https://www.taxtmi.com/circulars?id=61241 Artworks moved on an approval basis may be transported on a delivery challan with an e-way bill where applicable, and invoice issued at actual supply; inter-State movements attract IGST. Goods sent by artists to galleries for exhibition without consideration from the gallery are not supplies; GST is payable only when a buyer selects and purchases the displayed artwork, at which time a tax invoice must be issued. en-us Tue, 26 Dec 2017 00:00:00 +0530 Thu, 30 May 2019 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61241 Artworks moved on an approval basis may be transported on a delivery challan with an e-way bill where applicable, and invoice issued at actual supply; inter-State movements attract IGST. Goods sent by artists to galleries for exhibition without consideration from the gallery are not supplies; GST is payable only when a buyer selects and purchases the displayed artwork, at which time a tax invoice must be issued. Circulars GST Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61241