Supply without consideration: specified intra group transfers, principal agent movements and imported related party services attract GST treatment. Schedule I lists transactions deemed to be supplies even without consideration: permanent transfer or disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course or furtherance of business with a limited employer-to-employee gift exemption; supplies between principal and agent where goods are supplied or received on the principal's behalf; and import of services by a taxable person from a related person or another establishment outside India in the course or furtherance of business.
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.
Supply without consideration: specified intra group transfers, principal agent movements and imported related party services attract GST treatment.
Schedule I lists transactions deemed to be supplies even without consideration: permanent transfer or disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course or furtherance of business with a limited employer-to-employee gift exemption; supplies between principal and agent where goods are supplied or received on the principal's behalf; and import of services by a taxable person from a related person or another establishment outside India in the course or furtherance of business.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
