Non supply transactions: specified activities are excluded from GST treatment, clarifying when no supply of goods or services arises. The Schedule identifies activities treated as neither a supply of goods nor a supply of services: employee services to employers; services by courts and tribunals; functions or duties of public officeholders and specified members of legislative or local bodies; funeral, burial, crematorium or mortuary services including transport of the deceased; sale of land and, conditionally, sale of buildings; and actionable claims other than lottery, betting and gambling.
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 transactions: specified activities are excluded from GST treatment, clarifying when no supply of goods or services arises.
The Schedule identifies activities treated as neither a supply of goods nor a supply of services: employee services to employers; services by courts and tribunals; functions or duties of public officeholders and specified members of legislative or local bodies; funeral, burial, crematorium or mortuary services including transport of the deceased; sale of land and, conditionally, sale of buildings; and actionable claims other than lottery, betting and gambling.
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