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SCHEDULE–B(See section 8) LIST OF GOODS TAXABLE @ 5 per cent Serial No. Name of the Commodity Agricultural implements other than those mentioned in schedule A Areca nut powder and betel nut Bamboo Bearings of all types Bed sheets, pillow covers and other made ups, including blankets manufactured by composite units Beedi leaves Beltings of all varieties and descriptions Bicycles, tricycles, cycle rickshaws , tyres and tubes and parts thereof Biomass briquettes Bitumen Bone meal Branded atta, maida, suji and besan Bricks of all kinds including fly ash bricks, r