Goods and services are distinct from one another. Goods are typically tangible (although not always, as with digital downloadable products) and services are intangible (because they are duties performed, not things made).
That said, the definition of goods and services doesn’t always adhere to such hard-and-fast rules. Some judgements require a little more consideration and deliberation.
For example, in the context of business taxation law, where the application of tax to goods vs. services varies, we must apply greater skill in definition.
Examples
Software
Mass-produced software licenses sold as one-off purchases are goods. But software sold on subscription is a service (SaaS, or Software As A Service).
Newsletter
Physically printed newsletters sold per edition are goods. But an email newsletter subscription is a service (subscribers are paying for the publisher’s writing services).