Which provision of the CGST Act, 2017 lists the activities or transactions that are treated neither as a supply of goods nor as a supply of services?

Section 7(2)(a) of the CGST Act, 2017 provides that the activities or transactions specified in Schedule III are treated neither as a supply of goods nor as a supply of services. Schedule I lists activities treated as supply even without consideration, while Schedule II, read with section 7(1A), only classifies a supply as one of goods or of services.