Non supply activities under GST exclude specified services and transactions from being treated as taxable supplies. Certain activities are classified as neither a supply of goods nor a supply of services for GST: employee services to employer; services by courts and tribunals (including District Courts, High Courts and Supreme Court); specified public functions and duties of constitutional or public officeholders and members of governmental bodies when not employees; funeral, burial, crematorium or mortuary services including transport of the deceased; sale of land and, subject to a condition, sale of buildings; and actionable claims excluding lottery, betting and gambling.