GST Schedule I
MATTERS TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
[IN TERMS OF CLAUSE (c) OF SUBSECTION (1) OF SECTION 3]1. Permanent transfer/disposal of business assets where input tax credit has been availed on such assets. 2. Supply of goods or services between related persons, or between distinct persons as specified in section 10, when made in the course or furtherance of business. 3. Supply of goods— (a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal, or (b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal. 4. Importation of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business.