Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries–Reg.

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....ard of Excise and Customs GST Policy Wing New Delhi, dated 21st December, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goo....

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....pose of uniformity in the implementation of the Act, it has been decided to clarify this matter. 2. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as "the said Rules") provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by....

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.... the invoice may be issued at the time of actual supply of art work. 4. It is also clarified that the supplies of the art workfrom one State to another State will be inter-State supplies and attract integrated tax in terms of section 5 of the Integrated Goods and Services Tax Act, 2017. 5. It is further clarified that in case of supply by artists through galleries, there is no consideration ....