Transfer of title and possession required for supply of goods; absence of title transfer leads to classification as a service.

A transaction is a supply of goods only when both title and possession are transferred; if title is not transferred the transaction is classified as a supply of service. Situations where possession is transferred immediately but title passes later, such as sale on approval or hire purchase, remain supplies of goods when title ultimately transfers, and the delay in passing title does not by itself reclassify the transaction as a service.

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