Amendment status not verified — confirm the current text below against the official source.
Transfer:- (a) any transfer of the title in goods is a supply of goods; (b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services; (c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of 1 The word “taxable” omitted by Act 23 of 2018, s.29 (w.e.f. 1-2-2019) 2 The words “OR TRANSACTIONS” inserted, shall always be deemed to have been inserted by Act 23 of 2018, s.30, (w.e.f. 1-7-2017) 166 goods.