Supply classification under GST: transfers of title treated as goods, leases and services treated as supplies. Schedule II classifies activities for GST: transfers of title in goods are supplies of goods while transfers of rights without title, treatment of another's goods, leases/letting of land or buildings, renting immovable property, construction (subject to completion/occupation), IP use, IT software services, agreements to refrain, and rights to use goods are treated as supplies of services. Transfer or disposal of business assets is supply of goods unless transferred as a going concern or continued by a taxable personal representative. Composite supplies like works contracts and service-linked food/drink supplies are treated as services; unincorporated associations supplying goods to members are supplies of goods.