Supply without consideration: specified intra-group transfers, principal agent dealings and certain imports of services treated as supply for GST purposes. Schedule I treats specified transactions as supply even without consideration: permanent disposal of business assets with claimed input tax credit; transfers between related or distinct persons in the course or furtherance of business (subject to a limited employer-to-employee gift exemption); transfers between principal and agent when undertaken 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.