Non-supply activities under GST exclude employee services, court services, public office functions, and property transfers. Schedule III lists activities that are neither a supply of goods nor a supply of services, excluding services by an employee to the employer; services by any court or Tribunal (with 'court' including District Court, High Court and Supreme Court); functions and duties of holders of public office and certain office-bearers of government-established bodies who are not employees; funeral-related services including transport of the deceased; sale of land and, subject to Schedule II, sale of building; and actionable claims other than 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.
Non-supply activities under GST exclude employee services, court services, public office functions, and property transfers.
Schedule III lists activities that are neither a supply of goods nor a supply of services, excluding services by an employee to the employer; services by any court or Tribunal (with "court" including District Court, High Court and Supreme Court); functions and duties of holders of public office and certain office-bearers of government-established bodies who are not employees; funeral-related services including transport of the deceased; sale of land and, subject to Schedule II, sale of building; and actionable claims other than lottery, betting and gambling.
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