SCHEDULE 'B'

Goods chargeable to tax at the rate of 10%

1. Services provided in the shape of works contract.

Provided also that the job works, executed by registered industrial units on behalf of other registered industrial units, shall be exempt from tax.

2. Services provided by telecom/cellular phone agencies.

3. Services provided in the shape of photofinishing including developing, printing and enlarging.

4. Services in the form of lodging provided by Hotels.

5. Services provided by beauty saloons.

6. Omittted w.e.f.1-4-2012.

7. Services provided by advertisers.

8. Services provided by Courier agencies.

9. Banquet Hall Services.

10. Catering services.

11. Services provided by Cable operators.

12. Commercial/professional training and coaching services, provided by private educational institutions, except the services provided by IT Institutes, IT coaching Centres and IT educational Institutions.

13. Banking services.

14. Insurance services, except those which cover agriculture and horticulture crops and all types of cattle wealth, including infrastructure of dairy, poultry, sheep, goats, bird units, fish farms and services rendered by the State Department of Life Insurance to the Government Employees of J&K State.

15. Services provided by Commercial concerns in relation to new construction, repairs, alterations or restoration of buildings, civil structures or parts thereof;

16. Services provided by way of TV and Radio programme productions;

17. Services provided by the Architects;

18. Services provided by the Interior Decorators;

19. Services provided by the Chartered Accountants; only in the shape of accounting and auditing services when their annual turnover exceed rupees ten lac within the jurisdiction of J & K GST act, 1962; and

20. Advertising Services by providing hoardings.

21. Security and Placement Services.

22. Pandal and Shamiana Services.

23. Annual Maintenance Contracts.

24. Services provided by Authorized Automobile Service Stations.

25. Services provided by the Property Dealers/ Real Estate Agents.

26. Services provided by the Consultants, other than those already included in this Schedule.