According to SCHEDULE III [Section 7] of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha:
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 employment.
- Services by any court or Tribunal established under any law for the time being in force.
- (a) the functions performed by MP/MLA the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities;
(b) Consititional Posts)the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or
(c) the duties performed by any person as a Chairperson or a Member or a Director of Govt Co( 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 clause.)
- Services of funeral, burial, crematorium or mortuary including transportation of the deceased.
- Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
- Actionable claims, other than lottery, betting and gambling.
Explanation.â€”For the purposes of paragraph 2, the term "court" includes District Court, High Court and Supreme Court.