GST Law Schedule I
Matters To Be Treated As Supply Even If Made Without Consideration
[ IN TERMS OF CLAUSE (C ) OF SUBSECTION (1) OF SECTION 3] |
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Permanent transfer/disposal of business assets where input tax credit has been availed on such assets.
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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.
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Supply of goods—
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by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal, or
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by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.
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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.
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