Are there any activities which are treated as neither a supply of goods nor a supply of services?

Question 23 – Draft-Bills-Reports – Meaning and Scope of Supply – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 23 – Q 23. Are there any activities which are treated as neither a supply of goods nor a supply of services? Ans. Yes. Schedule-III of the model GST law lists certain activities such as (i) services by an employee to the employer in the course of or in relation to his employment, (ii) services by any Court or Tribunal established under any law, (iii) functions performed by membe

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