Family in GST Law

[VENU K]

In a father son transaction without consideration whom does Schedule 1 hit if one were to read Schedule 1 with explanation to Sec 15 as well as definition of Family in Sec 2(49)?

My father who is not dependent on me is not my family

Myself even if not dependent on my father is family to my Father.

So when we consider Schedule 1 transactions with respect to supplies without consideration it is with respect to which person ? Supplier or recipient ? or both ?

To make it more clear

1. If I supply something without consideration to my non dependent father he is not my family and as such not a related person as per GST Act. So is it possible to consider it as a deemed supply invoking Sch 1 ?

In my opinion it should be tested with respect to the supplier; that is the son. So his non-dependent father can receive something without consideration and still escape the deeming provisions of Schedule 1

AI Summary

GST Act: Are Transactions Without Consideration Between Father and Son Supplies Under Schedule 1? A discussion on a forum addresses the implications of Schedule 1 of the GST Act concerning transactions without consideration between a father and son. The main question is whether such transactions are deemed supplies under GST law, particularly when the father is not financially dependent on the son, thus not considered 'family' under Section 2(49). Contributors debate whether the burden of proof for dependence lies with the tax authorities or the taxpayer. The discussion highlights differing interpretations of 'dependence' and the challenges of proving it, emphasizing the complexities of GST litigation and the importance of strategic legal approaches.