supply

As per shedule I section 2  of the CGST act 2017 , Supply of goods  between related persons without consideration made in the course of furhterance of Busniess  will be  treated as supply .

So Motor Car given to Director will be supply .please confirm with others also .

Mr Rawat  section 7 (a) of the CGST act is for  transfer made for consideration in the course of further of Busniess , However in above query Motor car given to Director may be without consideration ,so here  Schedule I(2) will be applicbale because transaction is without consideration .