Non-supply activities under GST: categories excluded from supply treatment include employment services, courts, public duties, funerary services, land sales.

Certain activities are excluded from the GST definition of supply: employee services to employer; services by courts and tribunals; specified public office functions and duties of elected or constitutional office-holders and certain government-appointed directors not treated as employees; funeral, burial, crematorium and mortuary services including transport of the deceased; sale of land and, subject to conditions, sale of buildings; and actionable claims excluding lottery, betting and gambling. The term court includes District Courts, High Courts and the Supreme Court.

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