Supply exclusion: employee, court, government function, funeral, land sale and actionable claim transactions not treated as supply. Certain activities are excluded from being treated as a supply for GST: employee services to employer; services by courts and tribunals (including District, High and Supreme Courts); specified public functions and duties of legislators and government office holders; funeral related services including transport of the deceased; sale of land and, subject to Schedule II, sale of buildings; and actionable claims, excluding lottery, betting and gambling.