Supply treated as made without consideration: intra-group, principal-agent and business-asset transfers attract GST consequences. Schedule I treats specified transactions as supply even without consideration: permanent disposal of business assets with claimed input tax credit; transfers between related or distinct persons in the course of business (except employer gifts to employees below a prescribed value); principal-agent movements where the agent supplies or receives on behalf of the principal; and import of services by a taxable person from related persons or other establishments outside India in the course or furtherance of business.