State any four activities which are neither treated as supply of goods, nor supply of services, under the GST law.

CS Executive · Tax Laws · PYQS · December 2018
State any four activities which are neither treated as supply of goods, nor supply of services, under the GST law.

Answer & Explanation:

Schedule III to the CGST Act, 2017 says that the following transactions shall neither be treated as supply of goods nor supply of services: Services from employee to employer Duties performed as chairperson or a member or director in a body established by Central or State Government or local authority and the person is not deemed as an employee before commencement of the Act. Functions performed by Members of Parliament, Member of State Legislature, Members of Panchayats, Members of Municipality and Members of other local authorities. Duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that Capacity. Services by any Court/Tribunal. Funeral, burial, crematorium or mortuary including transportation of the deceased. Sale of land (subject to clause 5(b) of Schedule II) and sale of building. Actionable claims (does not include lottery, betting and gambling).

Topics: GST Law

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