Exclusions from supply classification: specified activities such as employee services, judicial functions, funerals, land sales and actionable claims are not treated as supply. Schedule III lists activities treated neither as a supply of goods nor as a supply of services, excluding employee-to-employer services, services by courts and tribunals, certain public-office functions and duties of legislators and office-holders, funeral and mortuary services including transportation of the deceased, sale of land and specified sales of buildings, and actionable claims other than lottery, betting and gambling.