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Artfolio for galleries in India

GST invoices that choose CGST + SGST or IGST for you, TCS on high-value art, and collector data hosted in Mumbai. Here is what Indian law asks of a gallery, and how Artfolio helps.

Plans

From ₹3,999 a month + 18% GST

Billed in rupees with 18% GST added, on a GST tax invoice from Manual 2 AI, to galleries in India.

Your tax number

GSTIN

Checked against the GST register, and printed with your buyer's.

Your data

Hosted in Mumbai, India

Database, sign-in, files and daily backups.

The rules

What the law asks of a gallery in India

Tax

GST on art

  • Paintings, drawings and pastels done entirely by hand (HSN 9701) and original sculptures (HSN 9703) are taxed at 5% GST from 22 September 2025.
  • A sale within your state carries CGST and SGST; a sale to another state carries IGST.
  • Your invoice shows your GSTIN, and your buyer's GSTIN when they are registered.

Source: CBIC: GST rates for goods

Tax

TCS on art over ₹10 lakh

  • Since 22 April 2025, tax is collected at source at 1% on the sale of a single art piece (a painting, sculpture or antique) worth more than ₹10 lakh (CBDT Notification 36/2025, under section 206C(1F)).
  • The tax is collected from the buyer on top of the price and deposited with the government.

Source: Income Tax Department: notifications

Privacy

The DPDP Act

  • The Digital Personal Data Protection Act, 2023 and the DPDP Rules, 2025 (notified 13 November 2025) apply in full from 13 May 2027.
  • Your gallery is the Data Fiduciary for its collector data: you give notice, get consent for marketing, keep the data secure, report breaches and answer people's requests.
Our DPDP guide for galleries

Source: MeitY: data protection framework

Artist resale right

Artists' share of resale prices

  • Section 53A of the Copyright Act, 1957 gives the creator of an original painting, sculpture or drawing a share of the resale price when the work resells for more than ₹10,000. The share is fixed under the Act and can't exceed 10%.

Source: Copyright Office: Copyright Act, 1957

How Artfolio helps

Built in, on every plan

CGST + SGST or IGST, decided for you

Invoices, proformas and offers choose the split from your GSTIN and the buyer's state, with HSN codes, per-line tax on framing and shipping, and credit notes.

TCS added to the invoice

A sale of an artwork above ₹10 lakh adds 1% TCS to the invoice, and Artfolio asks before it treats a custom line as art.

GSTIN checked against the GST register

Verify a buyer's GSTIN and see their registered name, state and status before you invoice.

DPDP readiness

Consent records, notices on your website forms, a request tracker with 30-day due dates, and a readiness page showing what's left before May 2027.

Your plan billed with a GST invoice

Every Artfolio payment comes with a GST tax invoice from Manual 2 AI, with your GSTIN on it so you can claim input tax credit.

Invoices in Indian rupees

Invoices, proformas and offers in Indian rupees or any of more than 160 currencies, each document keeping its own.

Artists marked for resale royalties

Mark which artists have resale rights. Every sale keeps the artist, price, date and buyer that a royalty report needs.

Consent and data requests

Record who agreed to marketing, how and with what wording. Export or erase one person's data, and track requests to see, correct or delete data with a due date.

Access for the right people

Roles and permission templates decide who sees collector details and prices, and your team can be required to use two-factor sign-in.

Where your data lives

Your database, sign-in, uploaded files and backups are hosted in Mumbai, India (AWS ap-south-1), and the Artfolio app runs on servers in Mumbai. The database is backed up automatically every day, and the last seven days of backups are kept, also in Mumbai.

Still yours to do

What stays with your gallery

  • File your GST returns. Artfolio prepares the invoices and a tax summary; it doesn't file returns.
  • Deposit the TCS you collect and file the TCS return.
  • Decide why you hold each kind of personal data, and report any breach to the Data Protection Board and the people affected.
  • Take advice from your chartered accountant and lawyer for your gallery's situation.
Other countries

Artfolio elsewhere

Last reviewed 13 October 2026, against the official sources linked above. This page is general information about the rules that commonly apply to galleries. It is not legal or tax advice, and rules change: take advice for your gallery's situation. Questions about how Artfolio handles data: privacy@artfolio.ai. See also our privacy policy, data processing addendum and sub-processors.