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of <h1>Certain Activities Exempt from Supply Definition Under West Bengal GST Act 2017, Including Employee Services and Sale of Land</h1> Activities or transactions not considered as a supply of goods or services under the West Bengal Goods and Services Tax Act, 2017 include services by employees to employers during employment, services by courts or tribunals, functions and duties by members of legislative bodies and local authorities, services related to funerals and mortuaries, sale of land and certain buildings, and actionable claims excluding lottery, betting, and gambling. Courts encompass District, High, and Supreme Courts.
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