Activities which are neither supply of goods nor supply of services :

(A) Supply of goods by any unincorporated or body of persons to member thereof for cash, deferred payment or other valuable consideration

(B) Actionable claims, other than lottery, betting and gambling

(C) Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act

(D) Temporary transfer or permitting the use or enjoyment of any intellectual property right