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

Policy-GST/2017/1341-47 Dated : 11/01/2018 Circular no. 03/2018-(GST) (Ref: Central Circular No 22/22/2017-GST) Subject: 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 which they are registered as a taxable person, and, whether the supply is taxable in the hands .....

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lared 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 supply, the supplier shall issue a tax invoice after delivery of goods. 3. A combined reading of the .....

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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 circular. 7. Difficulty, if any, in the implementation of the above instructions may please be brough .....

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