Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries\u2013Reg.
22\/22\/2017 Dated:- 21-12-2017 CGST – Circulars \/ Ordes
GST
Circular No. 22\/22\/2017-GST
\nF. No. 349\/58\/2017-GST
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise and Customs
\nGST Policy Wing
\nNew Delhi, dated 21st December, 2017
\nTo,
\nThe Principal Chief Commissioners\/Chief Commissioners\/Principal Commissioners\/
\nCommissioners of Central Tax (All)
\nThe Principal Director Generals\/ Director Generals (All)
\nMadam\/Sir,
\nSubject: Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries-Reg<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 017, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n5. 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 the gallery, that the actual supply takes place and applicable GST would be payable at the time of such supply. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries\u2013Reg.22\/22\/2017 Dated:- 21-12-2017 CGST – Circulars \/ OrdesGSTCircular No. 22\/22\/2017-GST F. No. 349\/58\/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 21st … Continue reading “Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries\u2013Reg.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9561","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9561"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9561\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. 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 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 the said Rules provides that where the goods being transported are for the purpose of supply to the recipient but the tax invoice c<\/p>\n
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\n6. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
\n7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board.
\n8. Hindi version would follow.
\n(Upender Gupta)
\nCommissioner (GST)
Circular, Trade Notice<\/p>\n
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