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of <h1>Services and Transactions Excluded from GST: Comprehensive Review of Non-Taxable Activities Under Central Goods and Services Tax Act</h1> The statutory provisions outline activities and transactions that are neither considered a supply of goods nor services under the Central Goods and Services Tax Act. These include employee-employer services, court functions, governmental roles, funeral services, land and building sales, actionable claims, goods movement in non-taxable territories, warehoused goods supply, and specific insurance and reinsurance transactions. The schedule provides detailed explanations and exceptions for tax treatment of various interactions and exchanges.
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