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<h1>GST Schedule: Activities Not Treated as Supply - employees, public office duties, land sales, funerals, certain claims, goods movements</h1> The Schedule lists activities or transactions not treated as supply of goods or services for GST: services by an employee to employer; services by courts/tribunals; functions or duties of elected, constitutional or specified government-appointed officeholders; funeral/burial/crematorium services including transport of the deceased; sale of land and certain sales of buildings; most actionable claims; movements of goods entirely outside India; supply of warehoused goods or supplies by consignee before customs clearance (including specified SEZ/FTWZ rules); and specified co-insurance/reinsurance premium arrangements, with statutory explanations and amendment notes governing definitions and effective dates.