Supply classification under GST determines whether transactions are treated as goods or services, shaping tax treatment and obligations. The Schedule classifies transactions as supply of goods where title in goods transfers, including deferred transfer on payment, and as supply of services where rights in goods transfer without title, or where goods are treated, processed, used privately, or made available for non business purposes. It deems goods in business assets supplied on cessation of taxable status unless transferred as a going concern or continued by a personal representative. Leases, tenancies, licences to occupy land, letting of buildings, renting immovable property, construction subject to completion certification and receipt of consideration, IP licences, IT software services, agreeing to act or refrain, and transfer of right to use goods are enumerated as services; specific composite supplies are also treated as services.