Check sibling questions

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

  1. Services by an employee to the employer in the course of or in relation to his employment.
  2. Services by any court or Tribunal established under any law for the time being in force.
  3. (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.)
  4. Services of funeral, burial, crematorium or mortuary including transportation of the deceased.
  5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
  6. Actionable claims, other than lottery, betting and gambling.
    Explanation.—For the purposes of paragraph 2, the term "court" includes District Court, High Court and Supreme Court.
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Davneet Singh

Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 12 years. He provides courses for Maths and Science at Teachoo.