Clarifications on issues regarding treatment of supply by an artiste in various states and supply of goods by artistes from galleries.

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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. The Central Board of Excise & Customs [CBEC] has issued a Circular No. 22/22/2017-GST dated 21st December, 2017 for the Trade and as well as all concerned regarding clarification on issues regarding treatment of supply by an artist in vario....

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....x Act, 2017, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter. 3. 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....

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....erever applicable and the invoice may be issued at the time of actual supply of art work. 5. It is also clarified that the supplies of the art work from one State to another State will be inter-State supplies and attracts integrated tax in terms of section 5 of the Integrated Goods and Services Tax Act, 2017. 6. It is further clarified that in case of supply by artists through galleries, there i....