Which of the following is not considered as deemed supply under CGST Act, 2017?

(A) Permanent transfer or disposal of business assets where ITC has been availed on such assets

(B) Import of services by a person from a related person or from any of his other establishments outside India

(C) Supply of goods by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal

(D) Supply of goods by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration