Supply classification: leases, construction, IP licences and works contracts are treated as services under Schedule II. Schedule II classifies transactions as goods or services: transfers of title are goods, transfers of rights without title are services, and title passing on future payment is goods. Leases, tenancies, easements, licences to occupy land and letting out buildings are services. Treatment of another's goods is a service. Transfers or disposals of business assets and private use of business goods are supplies; cessation of taxable status gives rise to deemed supply unless the business is transferred as a going concern or carried on by a personal representative. Renting immovable property, construction (subject to completion certificate conditions), IP licences, IT development, agreements to refrain, and transfers of the right to use goods are treated as services. Works contracts and supply of food/drink as part of a service are composite services; unincorporated associations' supplies to members are goods.