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Activities or Transaction Excluded from Supply - Para 2 of Schedule III [Read with Section 7(2)]
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.... shall be treated as neither supply of goods nor supply of services (in other words, exclude from the supply) Para 2 - Services by any Court or Tribunal established under any Law for the time being in force. * Tribunals are the constitutional bodies and are appointed under article 323A and 323B of the constitution of India. * Court as per explanation to schedule III, the term "Court&quo....