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of <h1>Activities Exempt from Goods and Services Tax: Employment, Judicial Services, Certain Government Functions, and Specified Transactions Under Section 2017.</h1> Under the Madhya Pradesh Goods and Services Tax Act, 2017, certain activities are classified as neither a supply of goods nor services. These include services provided by employees to employers within employment, judicial services by courts or tribunals, functions performed by government officials or members of legislative bodies, and duties of non-employee directors in government-established bodies. Additionally, services related to funeral arrangements, the sale of land and buildings, and actionable claims excluding lottery, betting, and gambling are also not considered supplies. The definition of 'court' encompasses District, High, and Supreme Courts.
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