Neither a supply under GST: exclusions include employee services, courts, public functions, funerals, land and most actionable claims. Schedule III excludes specified activities from GST treatment as supply, including employee services to employers, services by courts and tribunals (with 'court' defined to include District Courts, High Courts and the Supreme Court), public functions and duties of elected or constitutional office holders and certain non employee officebearers, funeral and 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.