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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 specifies classification rules: transfers of title are supplies of goods while transfers of rights without title, treatment of another&#039;s goods, leasing or letting of land or buildings, use of business assets for private or non business purposes, and services such as renting immovable property, construction (subject to completion certificate/first occupation exception), IP licensing, IT software services, agreements to refrain, and hire of goods are treated as supplies of services. Composite supplies like works contracts and food/drink supplied as part of a service are services; unincorporated associations supplying goods to members are supplies of goods.</description>
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