GST on related-party loans depends on whether only interest applies or any processing fee is separately charged. Loans, credit, or advances between related persons may be treated as supply under the deeming provisions in Schedule I, but the portion represented by interest or discount is exempt. Where no processing fee, administrative charge, service fee, or loan-granting charge is levied and consideration is confined to interest or discount, the transaction is not to be treated as a separate taxable supply of processing, facilitation, or administration services, and GST is not to be levied by resort to open market value. Any additional fee of that nature over and above interest or discount is taxable.