Third Schedule Products in Sales Tax Act 1990 – Tax Year 2022

There is list of products where no further tax charge as they fall under third schedule of Sales Tax Act 1990.

1. Fruit juices and vegetable juices
2. Ice Cream.
3. Aerated waters or beverages.
4. Syrups and squashes.
5. Cigarettes
6. Toilet soap
7. Detergents
8. Shampoo
9. Toothpaste
10. Shaving cream
11. Perfumery and cosmetics
12. Tea
13. Powder drinks
14. Milky drinks
15. Toilet paper and tissue paper
16. Spices sold in retail packing bearing brand names and trade marks
17. Shoe polish and shoe cream
18. Fertilizers
19. Cement sold in retail packing
20. Mineral/bottled water
21. Household electrical goods, including air conditioners, refrigerators, deep freezers, televisions, recorders and players, electric bulbs, tube-lights, electric fans, electric irons, washing machines and telephone sets.
22. Household gas appliances, including cooking range, ovens, geysers and gas heaters.
23. Foam or spring mattresses and other foam products for household use.
24. Paints, distempers, enamels, pigments, colors, varnishes, gums, resins, dyes, glazes, thinners, blacks, cellulose lacquers and polishes sold in retail packing
25. Lubricating oils, brake fluids, transmission fluid, and other vehicular fluids sold in retail packing.
26. Storage batteries excluding those sold to automotive manufacturers or assemblers
27. Tyres and tubes excluding those sold to automotive manufacturers or assemblers
28. Motorcycles
29. Auto rickshaws
30. Biscuits in retail packing with brand name
31. Tiles
32. Auto-parts, in retail packing, excluding those sold to automotive manufacturers or assemblers