Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Certain Activities Classified as Neither Goods Nor Services Under Puducherry GST Act 2017, Including Employment Services and More</h1> Under the Puducherry Goods and Services Tax Act, 2017, certain activities or transactions are classified as neither a supply of goods nor services. These include services rendered by employees to employers during employment, services by courts or tribunals, functions by government officials such as Members of Parliament or local authorities, and duties by non-employee directors of government bodies. Additionally, services related to funerals and the sale of land or buildings (with specific exceptions) are included. Actionable claims, excluding lottery, betting, and gambling, are also covered. The term 'court' encompasses District, High, and Supreme Courts.