Article 6 of the GCC Common VAT Agreement establishes the concept of a deemed supply for intra-GCC movements of own goods. Specifically, when a Taxable Person transports goods that are part of their business assets from one Member State to another for business purposes, this action is treated as a Supply of Goods. However, this rule does not apply under two specific conditions. The movement is not considered a supply if the goods are for temporary use in the destination state, subject to the temporary entry provisions of the Common Customs Law, or if the transportation is an integral part of another Taxable Supply being made in that destination state.