Deemed supply: intercompany transfers, principal-agent movements, and cross-border related party service receipts fall within GST scope. Schedule I treats certain transactions as supply even without consideration: permanent disposal of business assets where input tax credit was claimed; supplies between related or distinct persons in the course or furtherance of business (with a limited gifts exemption); principal-agent transfers where goods are supplied or received on behalf of the principal; and import of services from related persons or other establishments outside India for business purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed supply: intercompany transfers, principal-agent movements, and cross-border related party service receipts fall within GST scope.
Schedule I treats certain transactions as supply even without consideration: permanent disposal of business assets where input tax credit was claimed; supplies between related or distinct persons in the course or furtherance of business (with a limited gifts exemption); principal-agent transfers where goods are supplied or received on behalf of the principal; and import of services from related persons or other establishments outside India for business purposes.
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