Definition of a supply of goods or services

(1) A “supply of goods” means a sale, exchange, or other transfer of the right to dispose of goods as owner but does not include a supply of money. (2) Anything that is not a supply of goods or money is a “supply of services,” including, without limitation23 (a) the grant, assignment, termination, or surrender of a right; (b) the making available of a facility, opportunity, or advantage; (c) refraining from or tolerating an activity, a situation, or the doing of an act; (d) the issue of a licence, permit, certificate, concession, authorisation, or similar document; (e) the lease, hire, or rental of goods, or any other supply of a right to use goods; (f) the production of goods by applying a treatment or process to goods belonging to another person, which shall be regarded as a supply of services to that other person; (g) the supply of water, other than water in a container, or the supply of natural gas or any form of refrigeration, or air- conditioning; or (h) anything that is deemed to be a supply of services by this Act or by Regulations. (3) A progressive or periodic supply is treated as a series of separate supplies as follows– (a) if the supply is made progressively or periodically under an agreement or law that provides for progressive or periodic (i) each progressive or periodic part of the supply is a separate supply; or 24 (ii) if such parts are not readily identifiable, each separate supply corresponds to the proportion of the supply to which each separate payment relates; (b) if the supply involves a lease or hire of goods– (i) if payment is made progressively or periodically, each separate supply corresponds to the proportion of the supply to which each separate payment relates; or (ii) in any other case, each separate supply corresponds to each tax period, to the extent that the period of the lease or hire occurs during that tax period. (4) If a taxable person– (a) applies goods or services wholly to a private or exempt use; or (b) having used the goods wholly or partly in its business, applies them in the manner described in paragraph (a) from a particular time onwards; and (c) the taxable person is or has been allowed an input tax credit in respect of part or all of the input tax incurred on the acquisition or importation of the goods or services, the application is treated as a supply of the goods or services by the taxable person. (5) A supply of goods or services (“referred to in this section as the incidental supply”) that is ancillary or incidental to another supply of goods or services (“referred to in this section 25 as the principal supply”), is part of the supply of principal (6) A supply of services that are ancillary or incidental to an import of goods is part of the import of goods. (7) Subject to sub-sections (5) and (6), where more than one thing is supplied in a single transaction, regulations made under this Act may provide that there is only one supply and may specify how to determine which of the things supplied are incidental supplies and which is the principal supply. (8) Regulations made under this Act may provide that something that would otherwise be a supply is not a supply for the purposes of this Act.