Activities not treated as supply under GST clarify non-taxable categories including employee services, courts, public office functions, funerals, land sales. Schedule III excludes specified categories from GST supply: employee services to employer, services by courts and tribunals, functions of public office holders and certain government-appointed board members, funeral and mortuary services (including transport of the deceased), sale of land and, subject to Schedule II, sale of buildings, and actionable claims other than lottery, betting and gambling; 'court' includes District Court, High Court and Supreme Court.
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.
Activities not treated as supply under GST clarify non-taxable categories including employee services, courts, public office functions, funerals, land sales.
Schedule III excludes specified categories from GST supply: employee services to employer, services by courts and tribunals, functions of public office holders and certain government-appointed board members, funeral and mortuary services (including transport of the deceased), sale of land and, subject to Schedule II, sale of buildings, and actionable claims other than lottery, betting and gambling; "court" includes District Court, High Court and Supreme Court.
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