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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..../Policy-GST/2017/1341-47 Dated : 11/01/2018 Circular no. 03/2018-(GST) (Ref: Central Circular No 22/22/2017-GST) Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries - Reg. To clear the confusion reported to the Govt. through various representations regarding the treatment of the supply of art wor....

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....ere 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 transported are for the purpose of supply to the recipient but the tax invoice could not be ....

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.... is further clarified that in case of supply by artists through galleries, there is no consideration flowing from the gallery to the artist when the art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the t....