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    <description>Schedule I treats certain transfers as supply without consideration: permanent disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course or furtherance of business (with a limited employer-to-employee gift exemption); principal-agent supplies where goods are supplied or received on behalf of the principal; and import of services by a taxable person from a related person or other establishments outside India in the course or furtherance of business.</description>
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      <description>Schedule I treats certain transfers as supply without consideration: permanent disposal of business assets where input tax credit was availed; supplies between related or distinct persons in the course or furtherance of business (with a limited employer-to-employee gift exemption); principal-agent supplies where goods are supplied or received on behalf of the principal; and import of services by a taxable person from a related person or other establishments outside India in the course or furtherance of business.</description>
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