Following is the Texts from CGST Act, 2017 Schedule 3
SCHEDULE III
[See section 7]
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 the
Members of Parliament, Members of State Legislature, Members of Panchayats,
Members of Municipalities and Members of other local authorities;
(b) 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 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.
From:
Goutham Tax Consultancy
GST,
Income tax, TDS & PT
Phone
Number: 9242858227