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.

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.