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;
4. the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or
5. 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.
6. Services    of    funeral,     burial,     crematorium     or                        mortuary   including transportation of the deceased.
7. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
8. Actionable claims, other than lottery, betting and gambling.

• [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.
• (a) Supply of warehoused goods to any person before clearance for home consumption;
• 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.]¹⁴⁷

Explanation [1]¹⁴⁸.—For the purposes of paragraph 2, the term “court” includes District Court, High Court and Supreme Court.

[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.]¹⁴⁹

¹⁴⁷ Inserted by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01^st February, 2019.

¹⁴⁸ Inserted by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01^st February, 2019.

¹⁴⁹ Inserted by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) – Brought into force w.e.f. 01^st February, 2019.

REMOVAL OF DIFFICULTY ORDERS

The following removal of difficulty orders have been issued:-

• Order No. 01/2017 dated 13.10.2017
  • Order No. 01/2018 dated 11.12.2018
  • Order No. 02/2018 dated 31.12.2018
  • Order No. 03/2018 dated 31.12.2018
  • Order No. 04/2018 dated 31.12.2018
  • Order No. 01/2019 dated 01.02.2019
  • Order No. 02/2019 dated 01.02.2019
  • Order No. 03/2019 dated 08.03.2019
  • Order No. 04/2019 dated 29.03.2019
  • Order No. 05/2019 dated 23.04.2019
  • Order No. 06/2019 dated 28.06.2019
  • Order No. 07/2019 dated 26.08.2019
  • Order No. 08/2019 dated 14.11.2019
  • Order No. 09/2019 dated 03.12.2019
  • Order No. 10/2019 dated 26.12.2019
  • Order No. 01/2020 dated 25.06.2020

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