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TMI BlogCORRIGENDUM - Government in Go.Ms.No.259, Revenue (Commercial Taxes-II) Department, dated the 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... table in column (3) under item (i), the words and number "Provisions of paragraph 2 of this notification shall apply for valuation of this service" shall substitute the words and number, "Please refer to paragraph 2 of this notification for valuation of this service".; (iii) at Sl No. 5 of the table , in column (3) in the Explanation, the words "This service does not include sale or purchase of goods but includes" shall substitute the words "This Service includes" ; (iv) at Sl No.7 of the table, in column (3) item (i), (a) the word "neither" shall substitute the words "other than those" (b) the word "nor" shall substitute the words "and not"; (v) the Sl No.15 of the table, in the columns and the entries relating there to, shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognizable systematic series, each flight being open to use by members of the public; (c) "scheduled air cargo service" means air transportation of cargo or mail on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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