Activities which are neither supply of goods nor supply of services :
Notwithstanding anything contained in sub-section 7(1) of CGST Act, (a) activities or transactions specified in schedule III; or (b) activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by Central Government on the recommendation of GST Council, shall be treated neither as a supply of goods nor a supply of services
– section 7(2) of CGST Act.