Supply without consideration treated as taxable where input tax credit claimed or related party, agent or cross border service transfers occur. Activities are treated as supply for GST even without consideration, including permanent transfer or disposal of business assets where input tax credit has been availed, supplies between related or distinct persons in the course of business (subject to a limited employer-to-employee gifts exception), principal-agent transactions where goods are supplied or received on another's behalf, and import of services by a taxable person from a related person or from its establishments outside India in the course or furtherance of business.