Supply classification under GST distinguishes transfers of title as goods and rights or leases as services.

Schedule II classifies supplies for GST: transfers of title in goods are supplies of goods; transfers of rights or undivided shares without title transfer are supplies of services; deferred-title sale agreements are supplies of goods. Leases and licences of land or buildings and any treatment of another's goods are services. Business-asset disposals count as goods supplies, while private use or making business goods available for nonbusiness purposes are services; deemed supply on cessation applies unless transferred as a going concern or continued by a taxable personal representative. The Schedule lists specified services, composite supplies deemed services, and treats supplies by unincorporated associations to members as goods.

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