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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: specified intra-group transfers, principal-agent dealings, and cross-border related-party services are taxable.</h1> Certain transactions are treated as supply even if made without consideration: permanent transfer or disposal of business assets where input tax credit has been availed; supplies between related persons or distinct persons in the course or furtherance of business (subject to a proviso on employer gifts); supplies between principal and agent where the agent undertakes to supply or receive on the principal's behalf; and import of services by a taxable person from a related person or from its establishments outside India.

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