Classification of supply: when a transaction constitutes supply of goods or services under Schedule II framework. Schedule II distinguishes supply of goods from supply of services: transfer of title in goods is supply of goods, transfer of rights in goods without title is supply of services, and treatment/process of another's goods is a service. Transfer or disposal of business assets that remove goods from business assets is treated as supply of goods; use of business goods for private or non business purposes or making them available to others is a supply of services. Leases, lettings and transfers of rights (including intellectual property and rights to use goods), construction, renting and specified IT services are treated as supplies of services, while certain unincorporated association transfers to members are supplies of goods.