Non-supply activities under GST define transactions outside supply treatment, including employee services, courts, funerals and land sales Schedule III specifies activities not treated as supply for GST: services by employees to employers; services by courts and tribunals; functions and duties of legislators, certain constitutional office holders and specified government appointees not deemed employees; funeral, burial, crematorium or mortuary services including transport of the deceased; sale of land and, subject to Schedule II, sale of buildings; and actionable claims other than lottery, betting and gambling. 'Court' is defined to include District Courts, High Courts and the Supreme Court.
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.
Non-supply activities under GST define transactions outside supply treatment, including employee services, courts, funerals and land sales
Schedule III specifies activities not treated as supply for GST: services by employees to employers; services by courts and tribunals; functions and duties of legislators, certain constitutional office holders and specified government appointees not deemed employees; funeral, burial, crematorium or mortuary services including transport of the deceased; sale of land and, subject to Schedule II, sale of buildings; and actionable claims other than lottery, betting and gambling. "Court" is defined to include District Courts, High Courts and the Supreme Court.
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