THE SEVENTH SCHEDULE — CLASSIFICATION OF AGGREGATORS
In plain words
Lists nine categories of aggregators, from ride sharing and food delivery to healthcare and content platforms, plus a catch-all for any other goods and services platform, for use under section 114(4).
[See section 114(4)]
| Sl.No. | Classification of Aggregator |
| 1. | Ride sharing services |
| 2. | Food and grocery delivery services |
| 3. | Logistic services |
| 4. | e-Market place (both market place and inventory model) for wholesale/retail sale of goods and/or services (B2B/B2C) |
| 5. | Professional services provider |
| 6. | Healthcare |
| 7. | Travel and hospitality |
| 8. | Content and media services |
| 9. | Any other goods and services provider platform |