https://www.taxtmi.com/forum/issue?id=119370 Whether a gratuitous transfer between a son and a non dependent father is a deemed supply under Schedule 1 turns on the Section 2(49) definition of family and the Explanation to Section 15; if the parent is not "wholly or mainly dependent" they fall outside "family" and Schedule 1 may not apply, but authorities treat dependence broadly (including non financial dependence), require supporting documentary evidence beyond affidavits, and must also establish any requisite "in course or furtherance of business" nexus before invoking tax liability. en-us Tue, 22 Oct 2024 13:07:28 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119370 Whether a gratuitous transfer between a son and a non dependent father is a deemed supply under Schedule 1 turns on the Section 2(49) definition of family and the Explanation to Section 15; if the parent is not "wholly or mainly dependent" they fall outside "family" and Schedule 1 may not apply, but authorities treat dependence broadly (including non financial dependence), require supporting documentary evidence beyond affidavits, and must also establish any requisite "in course or furtherance of business" nexus before invoking tax liability. Discussion-Forum GST Tue, 22 Oct 2024 13:07:28 +0530 https://www.taxtmi.com/forum/issue?id=119370