Article 11 outlines specific scenarios that constitute a Deemed Supply for tax purposes. These include the supply of a taxable person's business assets without consideration and the transfer of business goods between the State and an Implementing State, unless the transfer is temporary under customs legislation or part of another taxable supply. A deemed supply also occurs when goods or services, for which Input Tax was recovered, are used for non-business purposes, limited to the extent of such use. Finally, all goods and services held by a taxable person at the date of their tax deregistration are considered a deemed supply.