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    <description>Certain transactions are classified as supply for GST even 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 movements of goods for supply or receipt on behalf of the principal; and import of services by a taxable person from a related person or another establishment outside India. A limited employer-to-employee gift exception is provided.</description>
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      <description>Certain transactions are classified as supply for GST even 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 movements of goods for supply or receipt on behalf of the principal; and import of services by a taxable person from a related person or another establishment outside India. A limited employer-to-employee gift exception is provided.</description>
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