Activities excluded from supply: specified public duties, employee services, courts, funerary services, land sales and certain actionable claims.

Specified activities are treated neither as supply of goods nor supply of services: employee-to-employer services; services by courts and tribunals; functions and duties of public office holders and certain government body office-bearers not deemed employees; funeral and mortuary services including transport of the deceased; sale of land and, subject to Schedule II proviso, sale of buildings; and actionable claims except lotteries, betting and gambling. "Court" includes District Court, High Court and Supreme Court.

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