Supply without consideration: business asset disposals, related party or principal agent transfers, and import of services treated as supply.

Activities treated as supply even without consideration include permanent disposal of business assets where input tax credit was claimed; transfers between related or distinct persons in the course of business (with an employer-to-employee gift exclusion up to fifty thousand rupees per year); principal-agent goods transfers where agents supply or receive on principals' behalf; and import of services by a taxable person from a related person or other establishments outside India in the course or furtherance of business.

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