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of <h1>Certain Activities Classified as Supply Without Consideration Under Uttarakhand GST Act, 2017; Includes Business Asset Transfers</h1> Under the Uttarakhand Goods and Services Tax Act, 2017, certain activities are classified as supply even if no consideration is involved. These include the permanent transfer or disposal of business assets where input tax credit has been claimed, supplies between related or distinct persons in business contexts (excluding gifts under fifty thousand rupees from employer to employee), goods supplied between principals and agents, and the import of services by a taxable person from related entities or establishments outside India for business purposes.
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