Schedule III West Bengal GST Ordinance 2017
[ Schedule III West Bengal GST Ordinance 2017 explains Activities or Transactions Which Shall Be Treated Neither as A Supply of Goods Nor a Supply of Services ]
SCHEDULE III
[See 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. |
Explanation.—For the purposes of paragraph 2, the term “court” includes District Court, High Court and Supreme Court.
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