Non-supply under GST: employee services, court functions, public-office duties, funeral services, land sales and actionable claims excluded. Schedule III excludes specified categories from the concept of supply under GST: employee services to employer; services by courts and tribunals; functions and duties of public officeholders and members of government bodies where not employees; funeral and mortuary services including transportation of the deceased; sale of land and, subject to related provisions, sale of buildings; and actionable claims except lottery, betting and gambling, with courts 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.
Non-supply under GST: employee services, court functions, public-office duties, funeral services, land sales and actionable claims excluded.
Schedule III excludes specified categories from the concept of supply under GST: employee services to employer; services by courts and tribunals; functions and duties of public officeholders and members of government bodies where not employees; funeral and mortuary services including transportation of the deceased; sale of land and, subject to related provisions, sale of buildings; and actionable claims except lottery, betting and gambling, with courts defined to include District Courts, High Courts and the Supreme Court.
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