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<h1>Supply without consideration treated as taxable when between related or distinct persons in furtherance of business.</h1> Para 2 of Schedule I and section 7(1)(c) deem supplies made without consideration between related persons or between distinct establishments in the course of furtherance of business to be taxable supplies. Transfers between separately registered branches or establishments, cross charges for internal services or manpower, and leasing to own branches with separate registrations are subject to GST and must be valued per valuation rules. Employer gifts below the statutory exemption threshold are excluded from supply, while transfers above that threshold are taxable and may require input tax credit reversal.