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of <h1>Exemptions Under Karnataka GST Act 2017: Employee Services, Court Duties, Legislative Functions, Land Sales, and More</h1> Activities and transactions exempt from being classified as a supply of goods or services under the Karnataka Goods and Services Tax Act, 2017, include: services rendered by employees to employers within the scope of employment; services by courts or tribunals; functions and duties performed by members of legislative bodies, local authorities, constitutional posts, or as directors in government-established bodies; funeral and related services; sale of land and certain buildings; and actionable claims excluding lottery, betting, and gambling. The term 'court' encompasses District, High, and Supreme Courts.
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