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<h1>Non-supply classification excludes specified public and personal services from GST treatment, preventing taxability as goods or services.</h1> Schedule III provides categorical non-supply treatment for specified activities so they are not taxable under GST: employee services to employers in relation to employment; services by courts and tribunals; services by foreign diplomatic missions in India; funeral, burial, crematorium or mortuary services including transport of the deceased; and public or constitutional functions performed by elected representatives, office-holders under the Constitution, and non-employee chairs, members or directors of government-established bodies.
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