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.
| Printed using casemine.com by licensee : Yadu Krishna K G
Section 199 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
SCHEDULE III - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
delhi-goods-and-services-tax-act-2017-sec-199.json
•
Section 199
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"section": {
"number": "199",
"title": "SCHEDULE III - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES",
"chapter": null,
"content": "SCHEDULE III \r\n[See section 7] \r\n \r\n \r\n ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED \r\nNEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF \r\nSERVICES \r\n \r\n \r\n 1. Services by an employee to the employer in the course of or in relation \r\nto his employment. \r\n \r\n2. Services by any court or Tribunal established under any law for the \r\ntime being in force. \r\n \r\n3.(a) the functions performed by the Members of Parliament, Members of \r\nState Legislature, Members of Panchayats, Members of Municipalities \r\nand Members of other local authorities; \r\n \r\n(b) the duties performed by any person who holds any post in pursuance \r\nof the provisions of the Constitution in that capacity; or \r\n \r\n(c) the duties performed by any person as a Chairperson or a Member or \r\na Director in a body established by the Central Government or a State \r\nGovernment or local authority and who is not deemed as an employee \r\nbefore the commencement of this clause. \r\n \r\n4. Services of funeral, burial, crematorium or mortuary including \r\ntransportation of the deceased. \r\n \r\n5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, \r\nsale of building. \r\n \r\n6. Actionable claims, other than lottery, betting and gambling. \r\n \r\nExplanation.––For the purposes of paragraph 2, the term “court” includes \r\nDistrict Court, High Court and Supreme Court. \r\n \r\n \r\n| Printed using casemine.com by licensee : Yadu Krishna K G",
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