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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 specified transactions as supply even without consideration: permanent disposal of business assets with claimed input tax credit; transfers between related or distinct persons in the course of business (except employer gifts to employees below a prescribed value); principal-agent movements where the agent supplies or receives on behalf of the principal; and import of services by a taxable person from related persons or other establishments outside India in the course or furtherance of business.</description>
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      <description>Schedule I treats specified transactions as supply even without consideration: permanent disposal of business assets with claimed input tax credit; transfers between related or distinct persons in the course of business (except employer gifts to employees below a prescribed value); principal-agent movements where the agent supplies or receives on behalf of the principal; and import of services by a taxable person from related persons or other establishments outside India in the course or furtherance of business.</description>
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