SCHEDULE III
[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.
1[7. Supply of goods from a place in the
non-taxable territory to another place in the non-taxable territory without such
goods entering into India.
8. (a) Supply of
warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of
documents of title to the goods, after the goods have been dispatched from the
port of origin located outside India but before clearance for home consumption.]
2[Explanation
1]
[helldod
old[Explanation]helldod].—For the purposes of
paragraph 2, the term "court" includes District Court, High Court and Supreme
Court.
1[Explanation 2.––For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962.]
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1.Inserted Vide: Section 32 of CGST Amendment Act 2018 vide Notification No. 02/2019 - Central Tax (w.e.f. 01.02.2019)
2. Substituted Vide: Section 32 of CGST Amendment Act 2018 vide Notification No. 02/2019 - Central Tax (w.e.f. 01.02.2019)