Supply without consideration treated as taxable for related-party transfers, principal-agent movements, and cross-border service imports. Activities treated as supply even without consideration include permanent transfer or disposal of business assets where input tax credit has been availed; supplies between related or distinct persons made in the course or furtherance of business (with a limited employer-employee gift exception); supplies by principal and agent where goods are supplied or received on behalf of the principal; and import of services by a taxable person from a related person or from the person's other establishments outside India in the course or furtherance of business.