Supply without consideration: certain intra business transfers, principal agent flows, and related party service imports are treated as taxable supply. Schedule I deems specified transfers and transactions to be supply even without consideration: permanent disposal of business assets with input tax credit availed; supplies between related or distinct persons in the course of business (with a limited employer-to-employee gift exemption); principal-agent goods movements where principal or agent undertakes supply/receipt on the other's behalf; and import of services by a taxable person from a related person or another establishment outside India.