Supply treated as supply without consideration: related-party transfers, principal-agent movements and imports of services attract GST compliance. Certain transactions are treated as supply for GST even without consideration: permanent transfer or disposal of business assets on which input tax credit was claimed; transfers between related or distinct persons in the course of business, with a limited employer-to-employee gift exemption; principal-agent movements where agents supply or receive goods on behalf of principals; and import of services by a taxable person from a related person or another establishment abroad in the course or furtherance of business.