Classification of supply distinguishes transfers of title as goods and transfers of rights or leases as services under GST. Classification of supply distinguishes transfers of title as supply of goods and transfers of rights or undivided shares without title as supply of services, with agreements passing property on future payment treated as goods. Transfers or disposals of business assets removing goods from business use are supplies of goods; use of business goods for private or non business purposes is a supply of services. Leases, tenancies, treatment or process of another's goods, renting, construction subject to completion certificate conditions, IP transfers, IT services, obligations to refrain, and rights to use goods are treated as services. Works contracts and supply of food or drink as part of a service are composite supplies treated as services. Supplies by unincorporated associations to members are supplies of goods.