Supply classification under GST determines whether transfers, leases, construction, IP and composite transactions are goods or services. Transfers of title in goods are supply of goods, while transfers of rights or undivided shares without title transfer are supply of services. Leases, tenancies, easements and licences to occupy land and lease or letting of buildings for business are supplies of services. Treatment or process on another's goods is a supply of services. Designated activities-renting immovable property, construction (subject to completion/occupation), temporary transfer of IP, IT development, obligation agreements, and transfer of right to use goods-are treated as supplies of services. Certain composite supplies and supplies by unincorporated associations to members are treated as goods or services as specified.