Complete list of Schedule III under GST
Schedule III under the Goods and Services Tax (GST) in India provides a list of activities or transactions that are considered neither supply of goods nor supply of services. Here is the complete list of entries in Schedule III of the CGST Act:
- 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.
- Services by a representative of any person who is carrying on a business outside India to that person, other than the activities specified in Schedule I.
- Services by any person by way of:
- a. Functions performed by a Member of Parliament, a Member of the State Legislature, Members of Panchayats, Members of Municipalities, and Members of other local authorities.
- b. Duties performed by a person who holds a post in pursuance of the provisions of the Constitution in that capacity.
- Services by a 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 person in his capacity as a trustee of a trust or any other person who receives consideration from a company or an LLP (Limited Liability Partnership) against the supply of goods or services or both, to such company or LLP.
- Services by an unincorporated association or a body of persons to its own members.
- Services by a person to his own family members.
- Services by a person as an advocate, including a senior advocate, by way of representational services before any court, tribunal, or authority, directly or indirectly.