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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supplies Without Consideration Taxable Under GST Only If Listed in Schedule I of Model GST Law</h1> Supplies made without consideration fall under the purview of Supply under GST only if they are specified in Schedule I of the Model GST Law. This indicates that not all supplies without consideration are taxable; only those explicitly mentioned in the schedule are subject to GST. This provision ensures that certain transactions, even without direct payment, are recognized for tax purposes under the specified conditions outlined in the legislation.
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