Non-supply activities under GST: specified public functions, employee services, property sales and funeral services excluded from supply treatment.

Schedule III excludes specific activities from being treated as neither as a Supply of Goods nor as a Supply of Services for GST: employee services to employer; services by courts and tribunals (including District Courts, High Courts and Supreme Court); functions and duties of public office holders and certain government-appointed board members who are not employees; funeral, burial, crematorium or mortuary services including transport of the deceased; sale of land and, subject to another provision, sale of building; and actionable claims other than lottery, betting and gambling.

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