Supply classification under GST treats transfers of title as goods and leases, works contracts, and IP transfers as services. Schedule II classifies transactions for GST: transfer of title in goods is supply of goods, transfers of rights without title and use or making available of business goods for non business purposes are supplies of services; leases and licences of land or buildings, treatment of another's goods, renting immovable property, construction (subject to completion/occupation conditions), temporary transfer of intellectual property, IT development, agreements to do or refrain from acts, and rights to use goods are services. Composite supplies including works contracts and supply of food/drink as part of services are treated as services.