Neither a supply of goods nor services: Schedule III lists activities excluded from GST treatment, including employee and court services. Schedule III specifies activities treated neither as a supply of goods nor as a supply of services: employee services to employer; services by courts and tribunals (court defined to include District, High and Supreme Courts); functions and duties of legislators and certain public officeholders; 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.