Related party loan interest exemption affirmed; processing fees for loan facilitation attract GST as taxable consideration when charged. Loans or advances between related persons are supply under Schedule I, but services of extending loans are exempt insofar as consideration is only interest or discount; processing/administrative/service fees charged in addition to interest constitute taxable consideration for facilitation/processing services and attract GST, whereas absence of such fees between related parties does not give rise to a deemed taxable processing service or obligation to apply open market valuation.