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          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.

          <h1>Activities not treated as supply: employer-employee services, judicial and public-office functions, land sale, funeral and specified claims excluded from GST coverage.</h1> 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.

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