Supply without consideration: specified transfers, related party and principal agent transactions, and import of related party services deemed supplies.

Schedule I deems certain transactions to be supply even without consideration: permanent disposal of business assets with claimed input tax credit; supplies between related or distinct persons in the course or furtherance of business (with a limited employer-employee gift exception); principal-agent transfers where the agent supplies or receives on behalf of the principal; and import of services by a taxable person from a related person or from its establishments outside India in the course or furtherance of business.

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