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

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..... ;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 establishm .....

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..... ation. * ABC India Company (Sister concern of ABC USA) provides consulting engineers services to ABC USA in the relation to immovable property located in India. Important Notification & Clarification * Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. [ Circular No. 210/4/2024-GST Dated .....

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