Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Certain Activities Exempt from GST Under Orissa Goods and Services Tax Act, 2017, Including Employee Services and Funeral Services</h1> Certain activities and transactions are classified under the Orissa Goods and Services Tax Act, 2017, as neither a supply of goods nor services. These include services provided by employees to employers, services by courts or tribunals, functions and duties performed by members of legislative bodies and local authorities, funeral-related services, sale of land and buildings, and actionable claims excluding lottery, betting, and gambling. The term 'court' encompasses District, High, and Supreme Courts. These provisions ensure that such activities are not subject to GST.