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of <h1>Understanding Supply Classifications Under Bihar GST Act 2017: Goods vs Services Explained</h1> Under the Bihar Goods and Services Tax Act, 2017, certain activities are classified as supply of goods or services. Transfers of title in goods are supplies of goods, while transfers of rights without title are services. Leases or licenses of land and buildings are services. Treatments or processes applied to others' goods are services. Transfers of business assets can be goods or services, depending on usage. Renting property, construction, and intellectual property rights are services. Composite supplies like works contracts and food services are services. Supplies by unincorporated associations to members are goods.
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