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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..... licy Wing New Delhi, dated 21st December, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries Re .....

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..... implementation of the Act, it has been decided to clarify this matter. 2. 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 reasons other than by way of supply. Furthe .....

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..... ay be issued at the time of actual supply of art work. 4. It is also clarified that the supplies of the art workfrom 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 fr .....

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