Circular 22/22/2017 - Central Tax
Date: December 21, 2017
File No: F. No. 349/58/2017-GST
Subject
Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
Content
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 taxable person. In such cases, if the art work is selected by the buyer, then the supplier issues a tax invoice only at the time of supply. It has been represented that the artists give their work of art to galleries where it…