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    <title>supply without consideration</title>
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    <description>Only activities or transactions listed in Schedule I that are made or agreed to be made without consideration are treated as supply for GST purposes; a retrospective provision permits treating a supply of goods as a supply of services or vice versa where applicable. Supplies outside Schedule I made without consideration are not taxable supplies under GST.</description>
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      <description>Only activities or transactions listed in Schedule I that are made or agreed to be made without consideration are treated as supply for GST purposes; a retrospective provision permits treating a supply of goods as a supply of services or vice versa where applicable. Supplies outside Schedule I made without consideration are not taxable supplies under GST.</description>
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