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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 treated as taxable for transfers of business assets, related party or principal agent transfers, and imported services.</h1> Activities treated as supply without consideration include: permanent transfer or disposal of business assets when input tax credit was availed; supplies between related or distinct persons in the course or furtherance of business (with a limited employer-to-employee gift exemption); principal-agent transfers where goods are sent for supply or receipt on behalf of the other; and import of services by a taxable person from a related person or another establishment outside India in the course or furtherance of business.

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