Supply classification: activities treated as goods or services under GST determine tax treatment and applicability. Transfers of title in goods, conditional transfers where title passes on payment, and transfers of business assets that cease to form part of business assets are supplies of goods. Transfers of rights in goods without title, private use or making business goods available for non business purposes, leases/tenancies/easements/licences to occupy land, lease or letting of buildings for business, treatment or processing of another's goods, renting of immovable property, construction activities, temporary transfer of intellectual property, IT software services, agreements to refrain or tolerate acts, and transfers of the right to use goods are supplies of services. Certain composite supplies are treated as services.