Supply characterization of related party loans: interest only consideration is exempt under GST; processing fees are taxable. Extending loans/credit/advances between related persons is a supply under Schedule I read with section 7(1)(c), but services of granting loans are exempt insofar as consideration is only interest or discount. Amounts charged over and above interest-such as processing, administrative or service fees-constitute taxable consideration for processing/facilitating/administration services and attract GST; where no such fees are charged between related parties, no processing supply arises and Rule 28 valuation need not be applied.