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. Functions performed by the MPs, MLAs, Members of municipality and Member of other local authorities.
4. Duties performed by any person who holds any constitutional post.
5. 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.
6. Services of funeral, burial, crematorium or mortuary including transportation of the deceased.
7. Sale of land and sale of building where entire consideration has been received after issuance of completion certificate.
8. Actionable claims other than lottery, betting and gambling.
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2. Services by any Court or Tribunal established under any law for the time being in force.
3. Functions performed by the MPs, MLAs, Members of municipality and Member of other local authorities.
4. Duties performed by any person who holds any constitutional post.
5. 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.
6. Services of funeral, burial, crematorium or mortuary including transportation of the deceased.
7. Sale of land and sale of building where entire consideration has been received after issuance of completion certificate.
8. Actionable claims other than lottery, betting and gambling.
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