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

Circulars 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.

View Source

← Previous Next →

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

Circulars GST

December 22, 2017

You may also like:

Length of Galleries to be taken into consideration or not while fining the annual capacity of stenter – the length of galleries are not to be taken into consideration - AT

Levy of service tax on Film Artistes while exempting artistes in theatre & drama - it is not amount to Discrimination and not in violation of Article 14 and 19(1)(g) of...

Imposition of penalty u/s 271(1)(c) – Since TDS was made from the payments made to the artists and amount was duly deposited with the department, merely on the ground...

Deduction u/s 80RR - income received from modelling and appearing in T.V. commercials could be termed as income derived from the profession of 'an artist' - there was no...

Supply for work contract or not - supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure - The predominant...

Benefit of concessional rate of GST - Supply of works contract to the Indian Railways - construction services - The supply provided by the applicant does not fall under...

Levy of GST - Works contract or not - service of transportation of goods by road to be provided by the company under one of its contracts - Even if the considerations...

Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,...

Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&...

Classification of supply - pure supply of goods or pure supply of services? - The impugned contract, in the instant case, is a composite supply where the principal...

Appointment as an administrative agency by government - Livelihood for Artists and Local Art Hubs - falls under the category of pure services as per St. No.3 of...

Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

Classification of supply - works contract or not - supply for construction of a sewerage treatment plant which involves supply of pumps as well as installation and...

Quick Updates: