supply without consideration

[Madhavan iyengar]

After cgst amendment act 2018 wherein sec 7 clause (d) is deleted effective from 01/07/2017

query now any supply made with out consideration will it be liable to gst ( other than exceptions like import of services and transactions between related parties and items specified in schedule I without consideration)

AI Summary

Supply without consideration taxable only if listed in Schedule I or reclassified between goods and services under GST.
Only activities or transactions listed in Schedule I that are made or agreed to be made without consideration are treated as supply for GST purposes; a retrospective provision permits treating a supply of goods as a supply of services or vice versa where applicable. Supplies outside Schedule I made without consideration are not taxable supplies under GST.