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of <h1>Understanding Supply Classification: Goods vs. Services under Andhra Pradesh GST Act 2017, Section 7</h1> Under the Andhra Pradesh Goods and Services Tax Act, 2017, certain activities are categorized as either supply of goods or services. Transfer of title in goods is deemed a supply of goods, while transfer of rights without title is a supply of services. Leases and licenses for land or buildings are classified as services. Treatment of another's goods is a service. Business asset transfers can be goods or services, depending on usage. Renting property and construction are services unless full payment is received post-completion. Intellectual property rights, IT services, and specific obligations are services. Works contracts and food supplies are composite services, while goods supplied by unincorporated associations to members are considered goods.
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