{"id":483,"date":"2018-08-24T13:38:55","date_gmt":"2018-08-24T13:38:55","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=483"},"modified":"2018-08-24T13:38:55","modified_gmt":"2018-08-24T13:38:55","slug":"section-schedule-i-activities-to-be-treated-as-supply-even-if-made-without-consideration-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-schedule-i-activities-to-be-treated-as-supply-even-if-made-without-consideration-of-cgst-act-2017\/","title":{"rendered":"Section SCHEDULE I &#8211; ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION of CGST ACT, 2017"},"content":{"rendered":"<div class=\"card-panel  z-index-3\">Section SCHEDULE I &#8211; ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION of CGST ACT, 20171. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.<br \/>\n2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business:<br \/>\nProvided that gifts not exceeding fifty thousand rupees in value in a financial year by<br \/>\nan employer to an employee shall not be treated as supply of goods or services or both.<br \/>\n3. Supply of goods\u2014<br \/>\n(a) by a principal to his agent where the agent undertakes to supply such goods<br \/>\non behalf of the principal; or<br \/>\n(b) by an agent to his principal where the agent undertakes to receive such<br \/>\ngoods on behalf of the principal.<br \/>\n4. Import 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.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Section SCHEDULE I &#8211; ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION of CGST ACT, 20171. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. 2. Supply of goods or services or both between related persons or between distinct persons as specified in section &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/section-schedule-i-activities-to-be-treated-as-supply-even-if-made-without-consideration-of-cgst-act-2017\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section SCHEDULE I &#8211; ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION of CGST ACT, 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/483"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=483"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/483\/revisions"}],"predecessor-version":[{"id":484,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/483\/revisions\/484"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}