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Supply Includes Without Consideration - Para 4 of Schedule I Read with Section 7(1)(c)
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....Schedule I to the CGST Act contain the certain activities or transaction specified in, made or agreed to be made without a consideration, have also been include in the definition of "Supply". Para 4 - Import of services by a person Import of services by a person, * from a related person outside India or * from any of his other establishme....