https://www.taxtmi.com/article/detailed?id=7429 Importation of services for consideration is a supply irrespective of business purpose and can attract reverse charge liability; supplies between related persons and deemed transfers of business assets are treated as supply even without consideration, subject to statutory definitions and Schedule I. Free disposals where ITC was not availed, transfers as going concerns, securities, and specified actionable claims are excluded or treated differently under the GST provisions. en-us Wed, 24 May 2017 07:10:24 +0530 Wed, 24 May 2017 07:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7429 Importation of services for consideration is a supply irrespective of business purpose and can attract reverse charge liability; supplies between related persons and deemed transfers of business assets are treated as supply even without consideration, subject to statutory definitions and Schedule I. Free disposals where ITC was not availed, transfers as going concerns, securities, and specified actionable claims are excluded or treated differently under the GST provisions. Articles Goods and Services Tax - GST Wed, 24 May 2017 07:10:24 +0530 https://www.taxtmi.com/article/detailed?id=7429