Non-supply under GST: employee services, court functions, public-office duties, funeral services, land sales and actionable claims excluded.

Schedule III excludes specified categories from the concept of supply under GST: employee services to employer; services by courts and tribunals; functions and duties of public officeholders and members of government bodies where not employees; funeral and mortuary services including transportation of the deceased; sale of land and, subject to related provisions, sale of buildings; and actionable claims except lottery, betting and gambling, with courts defined to include District Courts, High Courts and the Supreme Court.

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