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of <h1>Certain Activities Exempt from Supply Classification Under Goa GST Act, 2017: Employment, Government Duties, and More</h1> Under the Goa Goods and Services Tax Act, 2017, certain activities or transactions are classified as neither a supply of goods nor services. These include services provided by employees to employers during employment, services by courts or Tribunals, functions performed by government officials, and duties by non-employee directors or members of government bodies. Additionally, services related to funerals, burial, cremation, and mortuary, as well as the sale of land and buildings, and actionable claims excluding lottery, betting, and gambling, are also covered. Courts include District, High, and Supreme Courts.
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