SCHEDULE 'B'

Goods chargeable to tax at the rate of 4%

1. Services provided in the shape of works contract.

2. Services provided by telecom/cellular agencies.

3. Services rendered by photographers in the shape of photo finishing, including developing, printing and enlarging.

4. Services in the form of lodging/boarding provided by hotels.

5. Services provided by beauty saloons.

6. Services provided by nursing homes.

7. Services provided by advertisers.