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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rcular no. 03/2018-(GST) (Ref: Central Circular No 22/22/2017-GST) Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries - Reg. To clear the confusion reported to the Govt. through various representations regarding the treatment of the supply of art works by artists, in different States other than the State in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pply. 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 the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e gallery to the artist when the art works are sent to the gallery for exhibition and therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply. 6. It is requested that suitable trade notices may be issued to publicize the contents of this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X