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of <h1>Model GST Law: Transactions Deemed Supply Without Consideration Include Business Asset Transfers, Related Person Transactions, and More.</h1> Under the Model GST Law, certain transactions are deemed as supply even without consideration. These include the permanent transfer or disposal of business assets with availed input tax credit, supply of goods or services between related or distinct persons in business, transactions between a principal and agent involving goods supply, and importation of services by a taxable person from a related person or their establishments outside India, all in the course or furtherance of business.
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