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

Deemed supply under GST: whether gifts to non dependent relatives attract Schedule 1 hinges on proof of familial dependence.
Whether a gratuitous transfer between a son and a non dependent father is a deemed supply under Schedule 1 turns on the Section 2(49) definition of family and the Explanation to Section 15; if the parent is not "wholly or mainly dependent" they fall outside "family" and Schedule 1 may not apply, but authorities treat dependence broadly (including non financial dependence), require supporting documentary evidence beyond affidavits, and must also establish any requisite "in course or furtherance of business" nexus before invoking tax liability.