GST Schedule III excludes certain activities from being treated as supply, including employee services, courts, public office duties, funerals. Schedule III of the Karnataka GST Act, 2017 lists activities treated neither as a supply of goods nor a supply of services: employee services to employer; services by courts or Tribunals; functions and duties of specified public officeholders and members of government-established bodies; funeral, burial, crematorium or mortuary services including transportation of the deceased; sale of land and, with a limitation, sale of buildings; and actionable claims excluding lottery, betting and gambling; 'court' includes District Court, High Court and Supreme Court.