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

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....fication on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries. 1. 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 art work is selected by the buyer, then the supplier i....

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....an 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 transported are for the purpose of supply to th....