https://www.taxtmi.com/manuals?id=5670 Para 2 of Schedule I and section 7(1)(c) deem supplies made without consideration between related persons or between distinct establishments in the course of furtherance of business to be taxable supplies. Transfers between separately registered branches or establishments, cross charges for internal services or manpower, and leasing to own branches with separate registrations are subject to GST and must be valued per valuation rules. Employer gifts below the statutory exemption threshold are excluded from supply, while transfers above that threshold are taxable and may require input tax credit reversal. en-us Sat, 26 Oct 2024 12:21:00 +0530 Thu, 20 Mar 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5670 Para 2 of Schedule I and section 7(1)(c) deem supplies made without consideration between related persons or between distinct establishments in the course of furtherance of business to be taxable supplies. Transfers between separately registered branches or establishments, cross charges for internal services or manpower, and leasing to own branches with separate registrations are subject to GST and must be valued per valuation rules. Employer gifts below the statutory exemption threshold are excluded from supply, while transfers above that threshold are taxable and may require input tax credit reversal. Manuals GST Sat, 26 Oct 2024 12:21:00 +0530 https://www.taxtmi.com/manuals?id=5670