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

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..... 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 .....

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