Activities excluded from supply: duties in constitutional capacity are not treated as supply under GST. Paragraph 3 of Schedule III excludes from supply: functions of Members of Parliament, State Legislatures, Panchayats, Municipalities and other local authorities, and duties of persons holding constitutional posts, when performed in their constitutional capacity; and duties of chairpersons, members or directors of government-established bodies who are not deemed employees before the clause's commencement. The exclusion applies only where duties are exercised in the specified capacity and not in other capacities.