Supply without consideration: related party transfers, principal-agent movements and imported related party services treated as taxable supplies. Schedule I treats certain transactions as supply even without consideration: permanent transfer or disposal of business assets on which input tax credit was availed; supplies between related or distinct persons in the course of business (with a limited low value employee gifts exception); principal-agent transfers where goods are supplied to or from an agent on behalf of a principal; and import of services by a taxable person from a related person or another establishment outside India in the course or furtherance of business.