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<h1>Supply classification under GST: specific transfers and activities defined as supplies of goods or services, affecting tax treatment.</h1> Schedule II classifies transfers and activities as supplies of goods or supplies of services: transfer of title in goods is a supply of goods; transfer of rights without title, leases, rentals, treatment or processing of another's goods, private use of business goods, and temporary transfers of intellectual property or rights to use goods are supplies of services. Construction and renting of immovable property and works contracts are specifically treated as services, and goods forming part of business assets disposed of are supplies of goods unless transferred as a going concern or continued by a personal representative.
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