Deeming Provision in Schedule 2 - Goods and Services Tax - GST

Sec 7 Scope of Supply Sub Section (1A) where certain activities or transactions, constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II Schedule II Activities or Transactions to be treated as Supply of Goods or Supply of Services Paragraph 4) Transfer of business assets (c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless (i) the business is transferred as a going concern to another person; or (ii) the business is carried on by a personal representative who is deemed to be a taxable person. The question is Schedule II is only for identifying whether something which has been already been identified as a Supply as per the provisions of sub-section 1 of Section 7 ought to be treated either as a supply of goods or as a supply of Services. Basically it is only treated as a reference for identifying nature of supply or even we can say, a deeming provision to classify supply into supply of Goods or Services. Then, in such case can there be a deeming provision such as paragraph 4 c in Schedule II . Further it is interesting to note that it does not identify such deemed supply into any category. So can such a deeming provision logically operate ? Or am I missing something ?