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.
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.
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.
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