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<h1>Certain Activities Deemed Supply Under Delhi GST Act 2017 Include Business Asset Transfers, Related Party Transactions, and Service Imports.</h1> Activities treated as supply under the Delhi Goods and Services Tax Act, 2017, even without consideration include: the permanent transfer or disposal of business assets with availed input tax credit; supply between related or distinct persons in business, excluding employer gifts to employees under fifty thousand rupees annually; goods supplied by or to agents on behalf of principals; and import of services by a taxable person from related persons or foreign establishments in business activities.