Supply of service is a residual category. Any supply which is not a supply of goods falls under the supply of service.

Some supply may appear to be a service but are specifically covered under supply of goods in executive regulation

  1. Granting, assignment, cessation or surrender of a right.
  2. Making available a facility or advantage.
  3. Not to participate in any activity, or not to allow its occurrence, or agree to perform any activity.
  4. The transfer of an indivisible share in a good.
  5. The transfer or licensing of intangible rights, for example, rights of authors, investors, artists, and rights in trademark and rights which the laws of the state deemed to be such.

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