SCHEDULE 'B'

Goods chargeable to tax at the rate of 10%

1. Services provided in the shape of works contract.

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. Services provided by private nursing homes.

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.

13. Banking services.

14. Insurance services.