SCHEDULE III of CGST Act,2017

SCHEDULE III of CGST Act,2017

Schedule III of CGST Act,2017 from bare act :

SCHEDULE III

[See section 7]

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODSNOR A SUPPLY OF SERVICES

1. Services by an employee to the employer in the course of or in relation to hisemployment. 2. Services by any court or Tribunal established under any law for the time being inforce. 3.

(a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of otherlocal authorities;

(b) the duties performed by any person who holds any post in pursuance of theprovisions of the Constitution in that capacity; or

(c) the duties performed by any person as a Chairperson or a Member or aDirector in a body established by the Central Government or a State Government orlocal authority and who is not deemed as an employee before the commencement ofthis clause.

4. Services of funeral, burial, crematorium or mortuary including transportation of thedeceased. 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 DistrictCourt, High Court and Supreme Court.

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