The Central Goods and Services Act, 2017 (CGST Act)

This is an older version of The Central Goods and Services Act 2017 (CGST Act 2017). The CGST Act was since amended by The Central Goods and Services Tax (Amendment) Act. Click here for the latest version of the Act.


[See Section 7 of the CGST Act]

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.


(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.

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