Schedule 3 Delhi GST Act 2017 Archives - Tax Heal https://www.taxheal.com/tag/schedule-3-delhi-gst-act-2017 Complete Guide for Income Tax and GST in India Sun, 13 Aug 2017 08:00:33 +0000 en-US hourly 1 https://wordpress.org/?v=7.1 Schedule III Delhi GST Act 2017 : Activities or transactions which shall be treated neither as a supply of goods nor a supply of services https://www.taxheal.com/schedule-iii-delhi-gst-act-2017.html https://www.taxheal.com/schedule-iii-delhi-gst-act-2017.html#respond Sun, 13 Aug 2017 08:00:23 +0000 http://taxheal.com/?p=43248 Schedule III Delhi GST Act 2017 ( Schedule III Delhi GST Act 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… Read More »

]]> Schedule III Delhi GST Act 2017

( Schedule III Delhi GST Act 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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