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<h1>Free Services from Overseas Affiliates Taxable Under CGST Act's Schedule I, Section 7(1)(c)</h1> Supply without consideration is considered a supply under Schedule I of the CGST Act, as per Section 7(1)(c). Schedule I includes activities or transactions made without consideration, such as the import of services by a person from a related person or another establishment outside India, in the course or furtherance of business. These are taxable whether or not consideration is involved. For example, a company in India receiving free technical services from its US head office is treated as a supply. Clarifications on the valuation of such imports by related persons are provided in Circular No. 210/4/2024-GST.
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