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<h1>Supply classification under GST: delineates when transactions are goods or services and lists service-specific inclusions.</h1> The Schedule classifies transactions for GST: transfers of title in goods and deferred-title transfers are supplies of goods, while transfers without title, rights in goods, treatment of another's goods, leases, licences to occupy land, letting out buildings, private use of business goods, and a specified list (renting immovable property, construction, temporary transfer of intellectual property, IT development, agreements to refrain, works contracts, hire of goods, and supply of food/drink as part of service) are supplies of services; transfer by unincorporated associations to members is supply of goods.
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