SCHEDULE 03
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
GST
SCHEDULES
SCHEDULE 03 of Central Goods And Services Tax Act, 2017
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 au
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tivity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured.
10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.]
Explanation 2[1].-For the purposes of paragraph 2, the term “court” includes District Court, High Court and Supreme Court.
3[Explanation 2.-F
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02-2019. This amendment deemed to be inserted w.e.f. 01-07-2017 vide Finance Act, 2023 [w.e.f 01-10-2023] (subject to the conditions that, No refund shall be made of all the tax which has been collected)
4.
Substituted vide Section 4 of the Central Goods and Services Tax (Amendment) Act, 2023 w.e.f. 01-10-2023 before it was read as, “lottery, betting and gambling”
5.
Inserted vide Section 149 of the Finance (No. 2) Act, 2024 w.e.f. 01-11-2024
6.
Inserted vide Section 133 of the Finance Act, 2025 w.e.f. 01-07-2017 (Come into force as on w.e.f. 01-10-2025), No refund shall be made of all such tax which has been collected, but which would not have been so collected vide Section 134 of the Finance Act, 2025
7.
Inserted vide Section 133 of the Finance Act, 2025 w.e.f. 01-07-2017 (Come into force as on w.e.f. 01-10-2025), No refund shall be made of all such tax which has
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