Activities not treated as supply clarify GST exclusions: employee services, judicial services, funerary services and sale of land. Certain categories are specified as falling neither as a supply of goods nor as a supply of services: employee services to employer; services by courts and tribunals; public office functions and duties of constitutional or government body officeholders; funerary services including transport of the deceased; sale of land and, subject to Schedule II, sale of buildings; and actionable claims other than lottery, betting and gambling. ''Court'' includes District Courts, High Courts and the Supreme Court.