Non-supply activities under GST define transactions outside supply treatment, including employee services, courts, funerals and land sales

Schedule III specifies activities not treated as supply for GST: services by employees to employers; services by courts and tribunals; functions and duties of legislators, certain constitutional office holders and specified government appointees not deemed employees; funeral, burial, crematorium or mortuary services including transport of the deceased; sale of land and, subject to Schedule II, sale of buildings; and actionable claims other than lottery, betting and gambling. "Court" is defined to include District Courts, High Courts and the Supreme Court.

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