Exclusions from supply: specified activities treated neither as supply of goods nor services under GST law.

Schedule III treats specified activities as neither a supply of goods nor a supply of services, excluding services by employees to employers, services of courts and tribunals, public-office functions of legislators and certain office-holders, funeral and mortuary services including transport of the deceased, sale of land (and sale of building subject to Schedule II), and actionable claims other than lottery, betting and gambling; 'court' includes District Courts, High Courts and the Supreme Court.

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