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    <title>ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES</title>
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    <description>Schedule II classifies activities for GST: transfers of title in goods are supplies of goods while transfers of rights without title, treatment of another&#039;s goods, leases/letting of land or buildings, renting immovable property, construction (subject to completion/occupation), IP use, IT software services, agreements to refrain, and rights to use goods are treated as supplies of services. Transfer or disposal of business assets is supply of goods unless transferred as a going concern or continued by a taxable personal representative. Composite supplies like works contracts and service-linked food/drink supplies are treated as services; unincorporated associations supplying goods to members are supplies of goods.</description>
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      <description>Schedule II classifies activities for GST: transfers of title in goods are supplies of goods while transfers of rights without title, treatment of another&#039;s goods, leases/letting of land or buildings, renting immovable property, construction (subject to completion/occupation), IP use, IT software services, agreements to refrain, and rights to use goods are treated as supplies of services. Transfer or disposal of business assets is supply of goods unless transferred as a going concern or continued by a taxable personal representative. Composite supplies like works contracts and service-linked food/drink supplies are treated as services; unincorporated associations supplying goods to members are supplies of goods.</description>
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