TMI BlogClarifications on issues regarding treatment of supply by an artiste in various states and supply of goods by artistes from galleries.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 on issues regarding tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 initial transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elivery 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 clarified that in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng under their respective jurisdiction. The Trade Industry Associations/Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all their members. (W.L. Hangshing) Chief Commissioner C.No.IV(16)05/CCO/TECH-I/GST/SH/2017/9392-9420 Dated 28.12.2017 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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