Non-supply under GST excludes employee services, public office functions and specified transactions from taxable supplies. The Schedule identifies activities that shall be treated neither as a supply of goods nor a supply of services, excluding employer-employee services, services by courts and tribunals, functions of constitutional and statutory public officeholders and government body members, funeral and mortuary services including transport of the deceased, sale of land and specified building sales, and actionable claims other than betting, gambling and lotteries; it clarifies that 'court' encompasses District Courts, High Courts and the Supreme Court.