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of <h1>Key Activities Classified as Supply Under Rajasthan GST Act, 2017: Transfers, Related Parties, Principal-Agent Deals, Import Services</h1> Under the Rajasthan Goods and Services Tax Act, 2017, certain activities are deemed as supply even without consideration. These include the permanent transfer or disposal of business assets with availed input tax credit, supply between related or distinct persons in business contexts, and specific principal-agent transactions. Additionally, the import of services by a taxable person from related entities outside India for business purposes is considered a supply. However, gifts from an employer to an employee not exceeding fifty thousand rupees annually are exempt from being classified as supply.
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