Supply classification under GST: transfers of title treated as goods; leases, construction, IP and services treated as services. The Schedule distinguishes supply of goods and supply of services for GST: transfer of title constitutes goods; transfer of rights without title, treatment of another's goods, leases/licences, renting, construction (subject to completion/occupation conditions), temporary transfer of intellectual property, IT software services, agreements to refrain, and transfer of right to use goods constitute services. Transfers of business assets are goods; private use of business goods is a service; cessation of taxable status deems assets supplied unless transferred as a going concern or continued by a personal representative. Composite supplies like works contracts and food supplied with a service are treated as services.