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of <h1>Certain Activities Deemed Supply Under Himachal Pradesh GST Act, 2017; Includes Specific Transactions Without Consideration</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, certain activities are considered as supply even if no consideration is exchanged. These include the permanent transfer or disposal of business assets with availed input tax credit, transactions between related or distinct persons in business, and specific principal-agent transactions. Additionally, the import of services by a taxable person from related entities outside India is included. However, gifts up to fifty thousand rupees from an employer to an employee within a financial year are exempt from being considered as supply.
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