Supply of goods

The following supplies amount to supplies of goods unless they are specifically excluded from this category and treated as either a supply of services or neither a supply of goods nor a supply of services: any transfer of the whole property in goods; the transfer of possession in goods under either an agreement for the sale of goods or an agreement which expressly contemplates that the property in goods will pass at a future time specified in the agreement (e.g., a hire purchase agreement); the supply of any form of power, heat, refrigeration or ventilation; the granting, assignment or surrender of a major interest in land; a transfer or disposal of business assets; removing goods from one country to another;  the supply of water.