SCHEDULE III [See section 7] - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

Activities excluded from supply classification under GST clarify non supply treatment for employee, judicial, public office and funerary services.

Schedule III lists activities treated neither as a supply of goods nor a supply of services: employee services to employers; services by courts and tribunals; functions and duties of public officeholders and certain office-bearers of government-established bodies who are not employees; funerary services including transport of the deceased; sale of land and, subject to a Schedule II condition, sale of building; and actionable claims excluding lottery, betting and gambling, with 'court' defined to include District Courts, High Courts and the Supreme Court.