Supply of services is anything that can be supplied other than goods and supply of goods shall mean physical property that can be supplied including:
- A transfer of ownership of Goods or the right to use them from one Person to another Person shall include for instance:
- A transfer of ownership of Goods under a written or verbal agreement for any kind of sale;
- A transfer of ownership for a Consideration in a compulsory manner pursuant to the provisions of applicable legislations.
- A transfer of the right to use any assets shall not be treated as a supply of Goods unless the other Person is able to dispose of them as owner.
- Entry into a contract between two parties causing the transfer of Goods at a later time shall be considered a supply of Goods when the agreement mentions a transfer or intention to transfer the possession of Goods or a future transfer of ownership of Goods.
- The following shall be considered a supply of Goods:
- A supply of water.
- A supply of real estate including sale and tenancy contracts.
- A supply of all forms of energy, which includes electricity and gas including biogas, coal gas, liquefied petroleum gas, natural gas, oil gas, producer gas , refinery gas, reformed natural gas, and tempered liquefied petroleum gas, and any mixture of gases, whether used for lighting, or heating, or cooling, or air conditioning or any other purposes.
The supply of Services shall be regarded as a supply of goods including any of the following:
- The granting, assignment, cessation, or surrender of a right.
- Making available a facility or advantage.
- Not to participate in any activity, or not to allow its occurrence, or agree to perform any activity.
- The transfer of an indivisible share in a good.
- The transfer or licensing of intangible rights, for example rights of authors, inventors, artists, and rights in trademarks, and rights which the laws of the State deems to be such.
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