Non supply activities under GST: employer-employee services, public office functions, funeral services, land sales, and actionable claims excluded. The statute lists activities treated as neither a supply of goods nor a supply of services: employee services to employer; services by courts and ... Summary
Non supply activities under GST: employer-employee services, public office functions, funeral services, land sales, and actionable claims excluded.
The statute lists activities treated as neither a supply of goods nor a supply of services: employee services to employer; services by courts and tribunals; functions and duties of public officeholders and certain government-appointed members who are not employees; funeral, burial, crematorium and mortuary services including transportation of the deceased; sale of land and, subject to limits, sale of buildings; and actionable claims other than lottery, betting and gambling. The term court is defined to include district courts, high courts and the supreme court.
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