Supply without consideration declared to include business asset transfers and private use, with specified exclusions.

The schedule defines supply without consideration to include permanent transfer or disposal of business assets; temporary application of business assets to private or non business use; services used for private or non business purposes; assets retained after deregistration; and supplies of goods or services by a taxable person to another person in the course or furtherance of business. It excludes treatment of goods supplied by a registered taxable person to a job worker as a supply.

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