Schedule-2
Schedule II : Matters to be treated as supply of goods or services
June 10, 2017
Schedule-4
Schedule IV : Activities or transactions undertaken by the central government, a state government or any local authority which shall be treated neither as a supply of goods nor a supply of services
June 10, 2017

Schedule III : Activities or transactions which shall be treated neither as a supply of goods nor a supply of services

Schedule-3

SCHEDULE III

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 by a foreign diplomatic mission located in India.

5. Services of funeral, burial, crematorium or mortuary including transportation of the deceased.

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