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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..... -03-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-20/2018-19 Subject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries - Reg. Various representations have been received regarding taxation of the supply of art works by artists in different States other than the State in which they are registered as a taxa .....

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..... ter 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 declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of .....

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..... egrated 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 therefore, the same is not a supply. It is only when the buyer selects a particular art work displayed at .....

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