Activities which are not covered under Schedule III under CGST Act, 2017:

CS Executive · Tax Laws and Practice · PYQS · June 2021
Activities which are not covered under Schedule III under CGST Act, 2017:
(A) Development, design, programming, customization, adaptation, up gradation, enhancement, implementation of information technology software
(B) Services by employee to employer
(C) Services by any court or tribunal
(D) Actionable claims, other than lottery, betting and gambling

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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