Activities of Transaction on which GST would not be charged

Sched­ule-III of CGST Act 2017

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR  A SUPPLY  OF SERVICES

1. Ser­vices by an employ­ee to the employ­er in the course of or in rela­tion to his
2. Ser­vices by any court or Tri­bunal estab­lished under any law for the time being in force.

3. (a) the func­tions per­formed by the Mem­bers of Par­lia­ment, Mem­bers of State Leg­is­la­ture, Mem­bers of Pan­chay­ats, Mem­bers of Munic­i­pal­i­ties and Mem­bers of oth­er local authorities;

• the duties per­formed by any per­son who holds any post in pur­suance of the pro­vi­sions of the Con­sti­tu­tion in that capac­i­ty; or
• the duties per­formed by any per­son as a Chair­per­son or a Mem­ber or a Direc­tor in a body estab­lished by the Cen­tral Gov­ern­ment or a State Gov­ern­ment or local author­i­ty and who is not deemed as an employ­ee before the com­mence­ment of this

4. Ser­vices of funer­al, bur­ial, cre­ma­to­ri­um or mor­tu­ary includ­ing trans­porta­tion of the
5. Sale of land and, sub­ject to clause (b) of para­graph 5 of Sched­ule II, sale of
6. Action­able claims, oth­er than lot­tery, bet­ting and

Expla­na­tion.—For the pur­pos­es of para­graph 2, the term “court” includes Dis­trict Court, High Court and Supreme Court.