Excluded transactions from supply classification clarify which activities are not treated as goods or services under GST rules. Certain activities are excluded from being treated as a supply of goods or services: employee-to-employer services in employment; services by courts and tribunals (including District, High and Supreme Courts); functions and duties of specified public officeholders and certain government-appointed members who are not employees; funeral, burial, crematorium or mortuary services including transportation of the deceased; sale of land and, subject to Schedule II, sale of buildings; and actionable claims other than lottery, betting and gambling.