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          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.

          <h1>Supply without consideration treated as supply under GST: related-party transfers, principal-agent dealings, business asset disposals, imported services.</h1> Schedule I treats certain transfers as supply without consideration: permanent disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course or furtherance of business (with a limited employer-to-employee gift exemption); principal-agent supplies where goods are supplied or received on behalf of the principal; and import of services by a taxable person from a related person or other establishments outside India in the course or furtherance of business.

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