Classification of supply: activities and transactions are categorized as either goods or services for GST consequences.

Transfers of title in goods are supplies of goods; transfers of rights or undivided shares without title transfer, and treatment or processing of another's goods, are supplies of services. Transfers or disposals of business assets ceasing to form part of a business are supplies of goods; private use or making business goods available for nonbusiness purposes is a supply of services. Leases, lettings and licences of land or buildings, renting of immovable property, most construction activity, temporary transfer of intellectual property, IT development services, agreements to refrain from acts, and transfer of the right to use goods are supplies of services. Specific composite supplies are also treated as services.

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