SCHEDULE III Revised Model GST Law [ Nov 2016]
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
- Services by an employee to the employer in the course of or in relation to his employment.
- Services by any Court or Tribunal established under any law for the time being in force.
- (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.
- Services by a foreign diplomatic mission located in India.
- Services of funeral, burial, crematorium or mortuary including transportation of the deceased.