Activities not treated as supply: employer-employee services, judicial and public-office functions, land sale, funeral and specified claims excluded from GST coverage. Schedule III specifies activities that shall not be treated as a supply of goods or services: employee services to employers; services by courts and tribunals (including District Courts, High Courts and the Supreme Court); functions and duties of holders of public office and government-established bodies not treated as employees; funeral, burial, crematorium and mortuary services including transportation of the deceased; sale of land and certain sales of buildings; and actionable claims other than lottery, betting and gambling.