i) Supply of Goods
Under the VAT Act, the supply of goods is an arrangement in which the owner parts with possession of goods, such as through sale, barter, lease, transfer, exchange, gift, or a similar disposition. Supply of goods does not include the supply of money. Additionally, the disposal of a taxable activity or part of a taxable activity that can be operated as a going concern is considered a supply of goods. Other forms of power, heat, refrigeration, or ventilation are also treated as a supply of goods.

ii) Supply of Services
A supply of services refers to the performance of services for another, making available a facility, tolerating a situation, or refraining from doing something. Services that are incidental to the supply of goods are considered part of the goods supply, and likewise, goods that are incidental to a service supply are treated as part of the service.