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    <title>Concept of Deemed Sales and GST</title>
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    <description>Under GST the focus is on whether a transaction is a supply for consideration rather than a conventional sale: Schedule II treats works contracts (including property in goods) as services; hire-purchase and instalment-title transfers as supplies of goods; transfers of right to use or undivided shares without title as supplies of services; supplies by unincorporated associations to members as supplies of goods; and supply of food/drink as part of a service as a supply of service.</description>
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