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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: related-party transfers, principal-agent dealings and import of services treated as taxable supplies.</h1> Schedule I treats certain transactions as supply even without consideration: permanent transfer or disposal of business assets on which input tax credit was availed; supplies between related or distinct persons in the course or furtherance of business (with an employer-to-employee gift exemption up to fifty thousand rupees per year); transfers between principal and agent where the agent supplies or receives on behalf of the principal; and import of services by a taxable person from a related person or from the taxpayer's establishments outside India in the course or furtherance of business.

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