Non supply activities under GST: specified services and transactions excluded from classification as supply of goods or services. Schedule III declares specified activities to be neither a supply of goods nor a supply of services. Excluded items include employee services to employers, services by courts and tribunals (with court defined to include District Courts, High Courts and the Supreme Court), functions or duties of public office holders and certain non employee officeholders, funeral and mortuary services including transport of the deceased, sale of land and, subject to a provision, sale of buildings, and actionable claims other than lottery, betting and gambling.