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GST - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

In case of supply by artists through galleries, there is no ...

GST

December 22, 2017

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 the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply.

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