Supply without consideration: specified transactions between related parties and certain asset transfers are treated as taxable under GST. Schedule I classifies specified transactions as supply even without consideration: permanent transfer or disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course of business (with a limited employer-employee gift exclusion); principal-agent transfers where the agent supplies or receives on behalf of the principal; and import of services by a taxable person from a related person or another establishment outside India in the course or furtherance of business.