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

Supply classification under GST determines whether transfers are treated as goods or services, defining transactional tax treatment.

Schedule II classifies transactions for GST: transfers of title in goods are supplies of goods; transfers of rights without title, treatment of another's goods, temporary use rights, leases and letting of land or buildings, renting immovable property, construction services, IP transfers, IT software services, agreements to refrain from acts, composite supplies like works contracts, and supplies of food or drink in course of a service are treated as supplies of services; transfers of business assets and supplies by unincorporated associations to members are treated as supplies of goods.