Schedule-III of CGST Act 2017
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
- Services by an employee to the employer in the course of or in relation to his
- Services by any court or Tribunal established under any law for the time being in force.
- (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
- Services of funeral, burial, crematorium or mortuary including transportation of the
- Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of
- 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.