Supply classification under GST determines whether transfers, leases, construction, IP licences or composite arrangements are treated as goods or services.

GST classification treats transfers of title in goods as supplies of goods, while transfers of rights without title, leases, licences, renting, construction, treatment of another's goods, temporary transfer of intellectual property, software services, agreements to refrain, and transfers of the right to use goods are treated as supplies of services. Disposals of business assets are supplies of goods, but use of business goods for non business purposes is a supply of services; special rules apply on cessation of a taxable person unless the business transfers as a going concern or is carried on by a taxable personal representative. Composite supplies like works contracts and supply of food with services are services.

---

---

---