Supply treated without consideration: specified transfers, related-party exchanges, principal-agent movements and import of services from related establishments.

Schedule I deems certain transactions to be supply notwithstanding absence of consideration: permanent disposal of business assets on which input tax credit was claimed; supplies between related or distinct persons in the course or furtherance of business (subject to a narrow employer-employee gift exception); goods moved between principal and agent where the agent supplies or receives on the principal's behalf; and import of services by a taxable person from a related person or another establishment outside India.

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