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of <h1>Certain Activities Exempt from Supply Classification Under Assam GST Act 2017: Employment, Judicial Services, Funeral Services, and More.</h1> Under the Assam Goods and Services Tax Act, 2017, certain activities are neither considered a supply of goods nor services. These include services provided by employees to employers, judicial services by courts or tribunals, and functions of elected representatives and constitutional post holders. Additionally, services related to funerals, burials, crematoriums, and mortuaries, as well as the sale of land and certain buildings, are excluded. Actionable claims, excluding lotteries, betting, and gambling, are also not treated as supplies. The term 'court' encompasses District, High, and Supreme Courts.
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