Supply without consideration: specified asset transfers, related party exchanges, principal agent supplies and cross border service imports taxed. Schedule I treats certain transactions as supply even without consideration: permanent transfer or disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course or furtherance of business (with a limited employer-employee gift exception); supplies between principal and agent where goods are supplied or received on behalf of the principal; and import of services by a taxable person from a related person or other establishments outside India in the course or furtherance of business.