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    <description>Schedule I treats certain activities as supply even without consideration: permanent transfer or disposal of business assets where input tax credit was availed; supplies between related persons or distinct persons in the course of business (with a limited employer-employee gift exception); principal-agent transfers where goods are supplied or received 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 certain activities as supply even without consideration: permanent transfer or disposal of business assets where input tax credit was availed; supplies between related persons or distinct persons in the course of business (with a limited employer-employee gift exception); principal-agent transfers where goods are supplied or received 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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