Classification of supply determines whether transfers, leases or services are treated as goods or services under GST rules. The Schedule classifies transactions as supply of goods or supply of services: transfers of title (including conditional future transfers) are goods; transfers of rights in goods without title, treatment/process on another's goods, leases and licences of land or buildings, renting immovable property, construction (subject to completion-certificate exceptions), temporary transfer of intellectual property, IT software development and agreeing to refrain from an act are services. Transfers of business assets that cease to be business assets are goods, while private use or making business goods available for non-business use is a service. Composite supplies like works contracts and food supplied with services are services; supplies by unincorporated associations to members are goods.