Supply classification: clear rules distinguishing transfers of title as goods and other transfers as services under GST. Schedule II distinguishes supply of goods-notably any transfer of title in goods and transfers under future-payment agreements-from supply of services, which includes transfers without title, leases and licences of land and buildings, treatment of another's goods, specified business-asset disposals and a list of enumerated services such as renting immovable property, construction subject to completion-certificate exceptions, temporary transfer of intellectual property, software development, works contracts, and supply of food or drink as part of a service.