SCHEDULE III [See section 7] - Activities or transactions which shall be treated neither as a supply of goods nor a supply of services

Activities not treated as supply: employment services, courts' services, public-office functions, funeral services, land sales, actionable claims excluded.

Activities treated neither as a supply of goods nor a supply of services include employee services to employer, services by courts or tribunals, functions and duties performed by holders of public office and certain office-bearers in government-established bodies, funeral/burial/crematorium/mortuary services including transport of the deceased, sale of land (and subject to Schedule II, sale of building), and actionable claims other than lottery, betting and gambling; 'court' is explained to include District Court, High Court and Supreme Court.