Supply classification under GST: distinguishing supplies of goods and services determines tax treatment of transfers, leases, and composite supplies. Transfer of title in goods is a supply of goods; transfer of rights in goods without title is a supply of services. Transfers of business assets that remove goods from business assets are supplies of goods, while putting business goods to private or non business use is a supply of services. Leases, tenancies, easements, licences to occupy land, treatment or processing of another's goods, temporary transfer of intellectual property, software development, agreements to refrain or tolerate acts, and transfer of the right to use goods are treated as supplies of services. Works contracts and supplies of food or drink as part of a service are composite supplies treated as services.