https://www.taxtmi.com/article/detailed?id=7054 The term supply is defined inclusively to cover provision of goods and services for consideration and expressly includes importation of services even without consideration. Schedule I treats specific transactions as deemed supplies absent consideration-permanent disposal of business assets, temporary private use of business assets, and services used for non business purposes-thereby capturing free samples and certain digital or free services. Principal agent dealings where the agent supplies or receives on behalf of the principal are also treated as supplies, and aggregators are deemed suppliers of branded services. en-us Wed, 02 Nov 2016 14:53:01 +0530 Wed, 02 Nov 2016 14:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7054 The term supply is defined inclusively to cover provision of goods and services for consideration and expressly includes importation of services even without consideration. Schedule I treats specific transactions as deemed supplies absent consideration-permanent disposal of business assets, temporary private use of business assets, and services used for non business purposes-thereby capturing free samples and certain digital or free services. Principal agent dealings where the agent supplies or receives on behalf of the principal are also treated as supplies, and aggregators are deemed suppliers of branded services. Articles Goods and Services Tax - GST Wed, 02 Nov 2016 14:53:01 +0530 https://www.taxtmi.com/article/detailed?id=7054