Non-supply activities under GST: specified categories excluded from being treated as supplies under Schedule III. Schedule III of the model GST law treats certain activities as neither a supply of goods nor a supply of services, including services by an employee to the employer in relation to employment; services by any Court or Tribunal; functions of members of Parliament, State Legislatures, local authorities and constitutional functionaries; funeral, burial, crematorium or mortuary services; sale of land; and actionable claims other than lottery, betting and gambling.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-supply activities under GST: specified categories excluded from being treated as supplies under Schedule III.
Schedule III of the model GST law treats certain activities as neither a supply of goods nor a supply of services, including services by an employee to the employer in relation to employment; services by any Court or Tribunal; functions of members of Parliament, State Legislatures, local authorities and constitutional functionaries; funeral, burial, crematorium or mortuary services; sale of land; and actionable claims other than lottery, betting and gambling.
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