SCHEDULE II [See section 7] - ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

Supply classification under GST clarifies when transactions constitute supply of goods versus supply of services.

The Act classifies transactions as supply of goods when title in goods transfers (including future-property-on-payment arrangements) and certain transfers by unincorporated associations, while transfers of rights without title, treatment of another's goods, disposals removing goods from business assets, leases, rentals, construction (subject to completion-linked exceptions), intellectual property use, IT services, agreements to refrain, and transfers of the right to use goods are treated as supply of services; composite supplies like works contracts and provision of food/drink as part of a service are also services.