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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.... TRADE NOTICE NO. 15/2017-GST Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries-Reg. Kind attention is invited to the Central Board of Excise and Customs (CBEC) Circular No. 22/22/2017-GST dated 21.12.2017, is reproduced below. Various representations have been received regarding taxation of the supply ....

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....hat 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 reasons other than by way of supply. Further, sub-rule (3) of the said rule provides that the said delivery challan shall be d....

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....plies of the art work from one State to another State will be inter-State supplies and attract integrated tax in terms of section 5 of the Integrated Goods and Services Tax Act, 2017, 5. It 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 therefo....