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Activities not treated as supply under GST: employee services, court services, public office duties, funeral services, land sales, actionable claims. Schedule III lists categories excluded from being treated as supplies for GST: employee services to employer, services by courts or tribunals, functions and duties of elected or constitutionally or government-appointed officeholders, funeral and related services including transportation of the deceased, sale of land and subject-to-Schedule-II sale of buildings, and actionable claims other than lottery, betting and gambling; it also explains that 'court' includes District Courts, High Courts and the 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.
<h1>Activities not treated as supply under GST: employee services, court services, public office duties, funeral services, land sales, actionable claims.</h1> Schedule III lists categories excluded from being treated as supplies for GST: employee services to employer, services by courts or tribunals, functions and duties of elected or constitutionally or government-appointed officeholders, funeral and related services including transportation of the deceased, sale of land and subject-to-Schedule-II sale of buildings, and actionable claims other than lottery, betting and gambling; it also explains that 'court' includes District Courts, High Courts and the Supreme Court.
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