Supply of services defined to include leases, construction, IP transfers and composite supplies under GST.

Any transfer of title in goods is a supply of goods, while transfer of rights in goods without title is a supply of services; transfers of title deferred until full payment are goods. Leases, tenancies, easements, licences to occupy land and lettings of buildings for business are services. Transfer or disposal of business assets is a supply of goods; private use or making business goods available for non-business purposes is a supply of services. Specified services include renting immovable property, construction (subject to completion certificate exceptions), temporary transfer of intellectual property, software development, restraint obligations, and transfer of right to use goods. Composite supplies such as works contracts and supply of food or drink with services are treated as services, and supplies by unincorporated associations to members are goods.

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