1. Each supply not considered a supply of goods shall be treated as a supply of services, including any of the following: 
    a. Granting, assignment, cessation, or surrender of a right.
    b. Providing a facility or advantage.
    c. Refraining from engaging in any activity, or not allowing the occurrence of, any activities, or agreeing to carry out any activity.
    d. Transferring an indivisible share in goods.
    e. Transferring or licensing intangible rights, such as rights of authors, inventors and artists, trademarks’ rights, and rights deemed by the legislation of the State to be within such category.
2. Notwithstanding the provision of Clause (1) of this article, the duties of a board member performed by a natural person who is appointed a board member in any of the government agencies or a private sector establishment shall not be considered a supply of services.