Activities not treated as supply under GST: employment services, court services, public office duties, funerals, land sales, actionable claims. Schedule III excludes certain activities from being treated as a supply under GST: services by employees to employers; services by courts and tribunals (including District Courts, High Courts and the Supreme Court); functions and duties of public office holders and specified non-employee government appointees; funeral, burial, crematorium and mortuary services including transport of the deceased; sale of land and, subject to related Schedule II conditions, 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.
Activities not treated as supply under GST: employment services, court services, public office duties, funerals, land sales, actionable claims.
Schedule III excludes certain activities from being treated as a supply under GST: services by employees to employers; services by courts and tribunals (including District Courts, High Courts and the Supreme Court); functions and duties of public office holders and specified non-employee government appointees; funeral, burial, crematorium and mortuary services including transport of the deceased; sale of land and, subject to related Schedule II conditions, sale of buildings; and actionable claims other than lottery, betting and gambling.
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