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 4[specified actionable claims].
1 3[7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India.
8. (a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.]
Explanation1.—For the purposes of paragraph 2, the term “court” includes District Court, High Court and Supreme Court.
2[Explanation 2.––For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962.]
Notes –
1. Inserted vide CGST (Amendment) Act, 2018, w.e.f. 1-2-2019. The amended was made effective from 1-7-2017 through The Finance Act, 2023.
2. Inserted vide CGST (Amendment) Act, 2018, w.e.f. 1-2-2019. The amended was made effective from 1-7-2017 through The Finance Act, 2023.
3. The amended was made effective from 1-7-2017 through The Finance Act, 2023. (NN 28/2023-CT, dated 31-7-2023). Further sub-section (2) of Sec 159 through which this amendment has been made states that – (2) No refund shall be made of all the tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times.
4. Substituted vide The CGST (Amendment) Act, 2023, w.e.f. 1-10-2023 (through NN 48/2023-CT, dt 29-9-2023). It earlier read as “Lottery, Betting and Gambling”
