https://www.taxtmi.com/acts?id=27233 The provision lists specific categories not treated as a supply under GST: employee-to-employer services, services by courts and tribunals, functions and duties of public officeholders and specified office-bearers of government bodies, funeral and mortuary services including transport of the deceased, sale of land and (with limitations) sale of buildings, and actionable claims excluding lottery, betting and gambling; "court" expressly includes District Courts, High Courts and the Supreme Court. en-us Fri, 23 Jun 2017 12:59:24 +0530 Fri, 23 Jun 2017 12:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27233 The provision lists specific categories not treated as a supply under GST: employee-to-employer services, services by courts and tribunals, functions and duties of public officeholders and specified office-bearers of government bodies, funeral and mortuary services including transport of the deceased, sale of land and (with limitations) sale of buildings, and actionable claims excluding lottery, betting and gambling; "court" expressly includes District Courts, High Courts and the Supreme Court. Act-Rules GST - States Fri, 23 Jun 2017 12:59:24 +0530 https://www.taxtmi.com/acts?id=27233