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    <title>ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION</title>
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    <description>Certain transactions are treated as supply for GST even without consideration: permanent transfer or disposal of business assets on which input tax credit was claimed; transfers between related or distinct persons in the course of business, with a limited employer-to-employee gift exemption; principal-agent movements where agents supply or receive goods on behalf of principals; and import of services by a taxable person from a related person or another establishment abroad in the course or furtherance of business.</description>
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      <description>Certain transactions are treated as supply for GST even without consideration: permanent transfer or disposal of business assets on which input tax credit was claimed; transfers between related or distinct persons in the course of business, with a limited employer-to-employee gift exemption; principal-agent movements where agents supply or receive goods on behalf of principals; and import of services by a taxable person from a related person or another establishment abroad in the course or furtherance of business.</description>
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