Activities not treated as supply under GST: employee services, courts, public office functions, funerary services, land sales. The provision lists specific categories not treated as a supply under GST: employee-to-employer services, services by courts and tribunals, functions and ... Summary
Activities not treated as supply under GST: employee services, courts, public office functions, funerary services, land sales.
The provision lists specific categories not treated as a supply under GST: employee-to-employer services, services by courts and tribunals, functions and duties of public officeholders and specified office-bearers of government bodies, funeral and mortuary services including transport of the deceased, sale of land and (with limitations) sale of buildings, and actionable claims excluding lottery, betting and gambling; "court" expressly includes District Courts, High Courts and the Supreme Court.
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