Supply treated without consideration: specified transfers, related party dealings, principal agent transfers, and imports of related party services. 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.