Supply without consideration: related party and internal transfers treated as taxable supplies under GST rules. Schedule I deems certain transactions to be supply even without consideration: permanent disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course of business (with an exclusion for nominal employer-to-employee gifts); principal-agent transfers where the agent supplies or receives on the principal's behalf; and import of services by a taxable person from related persons or other establishments outside India.
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: related party and internal transfers treated as taxable supplies under GST rules.
Schedule I deems certain transactions to be supply even without consideration: permanent disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course of business (with an exclusion for nominal employer-to-employee gifts); principal-agent transfers where the agent supplies or receives on the principal's behalf; and import of services by a taxable person from related persons or other establishments outside India.
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