Supply without consideration taxable only when specified in schedule provisions under the Model GST framework. Supplies made without consideration are treated as taxable supply only if they fall within the instances enumerated in Schedule I to the Model GST provisions; gratuitous transfers not specified in Schedule I do not qualify as supply solely because no consideration was received.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply without consideration taxable only when specified in schedule provisions under the Model GST framework.
Supplies made without consideration are treated as taxable supply only if they fall within the instances enumerated in Schedule I to the Model GST provisions; gratuitous transfers not specified in Schedule I do not qualify as supply solely because no consideration was received.
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