Supply classification under GST distinguishes transfers of title as goods and transfers of rights as services. Activities are classified: transfers of title in goods are supply of goods; transfers of rights in goods without title are supply of services. Leases, tenancies, easements, licences to occupy land and letting of buildings are services. Treatment or processing of another's goods is a service. Disposal of business assets is goods; private use or making business goods available for non business purposes is a service. Specific services include renting immovable property, construction (subject to completion/occupation exception), IP use, IT software development, forbearance agreements, and transfers of right to use goods. Composite supplies like works contracts and supply of food/drink with a service are services. Supply by unincorporated associations to members is goods.