Activities or Transaction Excluded from Supply - Para 3 of Schedule III [Read with Section 7(2)] - GST Ready Reckoner - GST

Activities or Transaction which shall be treated neither as supply of goods nor as supply of services - Schedule III As per Section 7(2) , There are exception of supply, Schedule III to the CGST Act, 2017 provides the Activities or transaction which shall be treated as neither supply of goods nor supply of services (in other words, exclude from the supply) Para 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; or (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 any 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. That duties performed by the Members of parliament, Member of State Legislature, Members of Panchayats, , Members of Municipalities and Members of other local authorities are exempt only if these are duties performed in the capacity of constitution, not in any other capacity.