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of <h1>Understanding Supply Classification under Delhi GST Act 2017: Goods vs. Services Explained</h1> Under the Delhi Goods and Services Tax Act, 2017, certain activities are classified as either supply of goods or services. Transfers of goods title are considered supply of goods, while transfers of rights without title are services. Leases and licenses related to land or buildings are services. Processes applied to another's goods are services. Disposing of business assets is a supply of goods, while private use of business assets is a service. Renting property, constructing buildings, and transferring intellectual property rights are services. Composite supplies like works contracts and food services are services. Supplies by associations to members are goods.
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