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of <h1>Understanding GST: What Counts as Supply Without Consideration Under Model GST Law 2016? Exclusions in Section 43A Explained.</h1> Matters treated as supply without consideration under the Model GST Law, 2016 include the permanent transfer or disposal of business assets, temporary use of business assets for private or non-business purposes, services used privately or non-business, assets retained after deregistration, and supply of goods or services by a taxable person to another in the course of business. However, the supply of goods by a registered taxable person to a job-worker, as per section 43A, is excluded from being treated as a supply of goods.
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