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    <title>ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION</title>
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    <description>Schedule I treats as supply even if made without consideration: permanent transfer or disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course or furtherance of business; principal-agent transfers where the agent supplies or receives on behalf of the principal; and import of services by a person from a related person or other establishments outside India.</description>
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      <description>Schedule I treats as supply even if made without consideration: permanent transfer or disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course or furtherance of business; principal-agent transfers where the agent supplies or receives on behalf of the principal; and import of services by a person from a related person or other establishments outside India.</description>
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