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<h1>Scope of supply includes varied transactional forms and importation; agents and aggregators are treated as suppliers.</h1> Meaning and scope of supply includes all forms of transfer of goods and/or services for consideration and importation of services even without consideration; Schedule II determines whether a transaction is a supply of goods or services. Principal-agent transactions where an agent supplies or receives goods/services for commission are deemed supplies between principal and agent. Governments may notify classification of transactions as goods, services, or neither. A branded service supplied by an aggregator under a brand or trade name owned by the aggregator is deemed to be supplied by that aggregator.
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