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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Key Activities Deemed Supply Without Consideration Under Gujarat GST Act 2017, Includes Business Asset Transfers, Related Entity Imports</h1> Under the Gujarat Goods and Services Tax Act, 2017, certain activities are considered as supply even without consideration. These include the permanent transfer or disposal of business assets with availed input tax credit, supplies between related or distinct persons in business, and specific transactions between principals and agents. Additionally, the import of services by a taxable person from a related entity or establishment outside India is also treated as supply. However, gifts up to fifty thousand rupees from an employer to an employee in a financial year are exempt from being considered as supply.
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