Exclusions from supply under GST: specified services and transactions are not treated as supply of goods or services. Schedule III excludes specified activities from GST supply: employee services to employer; services by courts and tribunals; public and constitutional functions performed by legislators, local authority members and certain government-appointed board members not treated as employees; funeral and mortuary services including transportation of the deceased; sale of land and, subject to a related Schedule II clause, sale of buildings; and actionable claims other than lottery, betting and gambling. The term court includes District Courts, High Courts and the Supreme Court.