Activities excluded from supply: employee services, court services, public duties, funerals, sale of land, actionable claims. The schedule lists activities treated as neither a supply of goods nor a supply of services: employee services to employer, services by courts and tribunals (including District Courts, High Court and Supreme Court), functions of legislators and certain public office-holders, duties of non-employee chairs/members/directors of government bodies, funeral and mortuary services including transport of the deceased, sale of land and certain sales of buildings, and actionable claims except 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.
Activities excluded from supply: employee services, court services, public duties, funerals, sale of land, actionable claims.
The schedule lists activities treated as neither a supply of goods nor a supply of services: employee services to employer, services by courts and tribunals (including District Courts, High Court and Supreme Court), functions of legislators and certain public office-holders, duties of non-employee chairs/members/directors of government bodies, funeral and mortuary services including transport of the deceased, sale of land and certain sales of buildings, and actionable claims except lottery, betting and gambling.
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