Activities or Transaction Excluded from Supply - Para 4 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 4. Services of funeral, burial, crematorium, or mortuary including transportation of the deceased. This clause is self-explanatory.