Neither-supply classification excludes specific activities from GST, delineating transactions not treated as goods or services. The Schedule lists activities treated as neither a supply of goods nor a supply of services, excluding employee services to employers; services by courts and tribunals; functions and duties of public office-holders; funeral and mortuary services including transport; sale of land and certain sales of buildings; specified actionable claims; specified non taxable territory and warehoused goods movements prior to customs clearance; and certain insurance/reinsurance premium apportionments and commission arrangements subject to tax-payment conditions.