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<h1>Certain Activities Deemed Supply Without Consideration Under Tamil Nadu GST Act, 2017: Key Provisions Explained</h1> Under the Tamil Nadu Goods and Services Tax Act, 2017, certain activities are considered supply even without consideration. These include the permanent transfer or disposal of business assets with availed input tax credit, and the supply of goods or services between related or distinct persons in business, excluding gifts under fifty thousand rupees from employer to employee. It also covers goods supplied by or to an agent on behalf of a principal, and the import of services by a taxable person from a related person or their establishments outside India, in the course of business.