CHARGE OF RATE

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If an painter ( Artist) registered under GST in Maharashtra makes a painting and sells it to a person registered under GST in Hyderabad state. What should be charged IGST OR SGST AND CGST.?? and
2) what will be the case if the painting is sold to a person out of india and payment received through NRE account??
Kindly guide.
Replies (2)

For Query No. 1:

The supply of art work from one State to another State will be inter-State supply and will attract IGST in terms of sec. 5 of the IGST Act.

Also clarified in Para 4 of Circular No. 22/2017-GST, dt. 21.12.17

thank you. but for second query?


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