Services in wholesale trade .

Explanation -This service does not include sale or purchase of goods but includes:

– Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’

– Services of electronic whole sale agents and brokers,

– Services of whole sale auctioning houses.

Services in retail trade .

Explanation - This service does not include sale or purchase of goods

(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.

Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service

(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.

Provided that credit of input tax charged on goods used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]