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of <h1>Understanding Supply of Goods vs. Services Under Model GST Law: Key Points and Classifications Explained</h1> Matters treated as supply of goods or services under the Model GST Law include: transfer of title in goods as supply of goods, while transfer of rights or undivided share without title is supply of services. Leasing land or buildings is considered a supply of services. Treatment or processing of another's goods is a service. Transferring business assets not forming part of business assets is supply of goods; private use of business goods is a service. Renting immovable property, construction, and intellectual property rights are services. Supply of goods by unincorporated associations to members is treated as supply of goods.
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