Supply Includes Without Consideration - Para 4 of Schedule I Read with Section 7(1)(c) - GST Ready Reckoner - GST

Supply Without Consideration shall be considered as Supply - Schedule I para 4 - As per section 7(1) (c) , the activities specified in Schedule I, made or agreed to be made without a consideration shall be considered as supply. Accordingly, 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 establishments outside India, in the course or furtherance of business. Supply of any services where the supplier is located outside of India, the recipients located in India and place of supply of services is in India. Import of Services with consideration in the course or furtherance of business - Taxable not in the course or furtherance of business - Taxable Import of Services without consideration from Related/ Distinct person and in the course or furtherance of business Taxable . other case - Taxable Example :- A company in Noida received Technical Services from its head office in USA in the course of furtherance of business free of cost. this services will be treated as supply even if it is without consideration. ABC India Company (Sister concern of ABC USA) provides consulting engineers services to ABC USA in the relation to immovable property located in India.