Neither supply under GST: employment services, courts, public office duties, funerary services, land sales, actionable claims. Schedule III excludes from GST supply: services by an employee to the employer; services by courts and tribunals; duties or functions performed by holders of public office or persons in constitutionally or government-established posts in their official capacity; funerary services including transport of the deceased; sale of land and, with specified qualifications, sale of buildings; and actionable claims other than lottery, betting and gambling.
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.
Neither supply under GST: employment services, courts, public office duties, funerary services, land sales, actionable claims.
Schedule III excludes from GST supply: services by an employee to the employer; services by courts and tribunals; duties or functions performed by holders of public office or persons in constitutionally or government-established posts in their official capacity; funerary services including transport of the deceased; sale of land and, with specified qualifications, sale of buildings; and actionable claims other than lottery, betting and gambling.
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