Supply without consideration: related party and internal transfers treated as taxable supplies under GST rules.

Schedule I deems certain transactions to be supply even without consideration: permanent disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course of business (with an exclusion for nominal employer-to-employee gifts); principal-agent transfers where the agent supplies or receives on the principal's behalf; and import of services by a taxable person from related persons or other establishments outside India.

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