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<h1>Supply treated without consideration: specified transfers, related party dealings, principal agent transfers, and imports of related party services.</h1> Activities treated as supply without consideration cover permanent disposal of business assets with claimed input tax credit; related party or distinct person transactions in the course of business (excluding limited small value employer gifts); principal-agent transfers where the agent undertakes supply or receipt on the principal's behalf; and import of services by a taxable person from related persons or other establishments outside India in the course or furtherance of business.