Excluded supplies: employee services, public office duties, judicial services, funerary services and sale of land. Schedule III identifies activities treated as neither a supply of goods nor a supply of services, excluding employee services to employers, services by courts and tribunals, public-office functions and duties by elected or constitutionally appointed office-holders and certain officials of government bodies; it also excludes funeral, burial, crematorium and mortuary services (including transport of the deceased), sale of land and, subject to Schedule II, sale of buildings, and actionable claims except those from lottery, betting and gambling.