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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....rade Notice No. 23/2017 Dated, Shillong the 26^th December. 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 21^st December, 2017 for the Trade and as well as all concerned regarding clarification o....

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....red under section 168 (1) of the Central Goods and Services Tax 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 ....

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....side the State on a delivery challan along with the e- way bill wherever 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 ....