Principal-agent relationship: invoice issuance by agent determines deemed supply and registration consequences under GST. The Schedule I deemed-supply applies where an agent supplies or receives goods in a representative capacity without consideration; the key objective test is whether the agent issues the invoice for onward supply in his own name, indicating authority to transfer or receive title on behalf of the principal. If the principal's name is used on invoices the intermediary is not covered by Schedule I. Commission agents handling agricultural produce are exempt from registration when principals are not taxable, but compulsory registration arises where the principal is taxable, the supplies are taxable, or tax is payable under reverse charge.