As per Section 7 of the CGST Act, 2017 for the purposes of Goods and Services Tax, the expression "supply" includes all forms of supply of goods or…

(a) An activity can be treated as supply, even if there is no consideration in the following cases: (1) Permanent transfer or disposal of business assets where ITC has been availed on such assets. (2) Supply of goods and/or services between related/distinct persons, when made in the course/furtherance of business. (However, gifts not exceeding - 50,000 in value in a financial year by an employer to an employee shall not be treated as supply). (3) Supply of goods – (a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or (b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal. (4) Import of services by a person from a related person or from any of his other establishments outside India, in the course/furtherance of business In case where the services are imported for a consideration, whether or not in the course or furtherance of business, such activity is treated as supply.