Schedule – III (CGST ACT) [Updated Feb 2019]

CGST SCHEDULE III [See section 7]

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;
    (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 lottery, betting and gambling.
  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.]

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

[Explanation 2For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962.]

9 thoughts on “Schedule – III (CGST ACT) [Updated Feb 2019]”

  1. 1- If an employee need to pay back the joining bonus do they have to pay GST on that ?
    2- If an employer can charge GST on the stationery provided by the company at the time of resignation ?

  2. “Services by any court or Tribunal established under any law for the time being in force”: this service has been excluded from supply then why there is RCM on this since it is niether supply of goods or service.

      • RCM is on services provided by “ARBITRAL TRIBUNAL”.

        Services provided by tribunal including quasi-judicial forum ‘Consumer Dispute Redressal Forum’ are exempt services vide Schedule III u/s 7

  3. what if services provided to a government trust by a taxable person? whether it is exempted or it is liable to tax under GST and is it is taxable then under which head the government trust is required to have GST registration? The trust is engaged in business of affordable housing projects. Please guide me the correct way out to solve the issue of GST leavy.

  4. Several goods and admissions are offered at the
    rate wherever one karat is corresponding to one Euro.

  5. If a person supplying service of hotel accomodation through E- Commerce Operator said the person is voluntarily registered then who will discharge the liablity under CGST act 2017? Supplier or ECO?