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ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

Section SCHEDULE I [See section 7] - Delhi SGST - SCHEDULES - GST - States - Section SCHEDULE I [See section 7] - SCHEDULE I [See section 7] 1. 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 25, when made in the course or furtherance of business: Provided that gifts not exceeding fifty thousand rupees in value in a financial .....

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