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<h1>Certain Activities Deemed Supply Under Kerala GST Ordinance 2017: Business Asset Transfers, Related Person Transactions, and Service Imports</h1> Activities considered as supply under the Kerala Goods and Services Tax Ordinance, 2017, even without consideration, include: permanent transfer or disposal of business assets with availed input tax credit; supply between related or distinct persons during business activities, excluding gifts under fifty thousand rupees from employer to employee annually; supply of goods between a principal and agent; and import of services by a taxable person from related persons or establishments outside India for business purposes.