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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....cember, 2017 Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries-Reg. No. CT/GST-15/2017/46.- Various representations have been received regarding taxation of the supply of art works by artists in different States other than the State in which they are registered as a taxable person. In such cases, if the....

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....t the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule provides that the said delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of the said Rules provides that where the goods being tran....