Updated on 9 August 2026 after the Finance Act 2026
This blog is giving you the complete list of goods and HS codes of the Third Schedule Goods of the Sales Tax Act, 1990. This schedule covers almost all the goods which are sold to end users and households.
THe PDF List of Third Schedule Goods along with HS codes
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List of HS Codes of the Third Schedule items
To make things easier for businesses, accountants, and tax professionals, we’ve compiled a comprehensive list of Third Schedule goods along with their HS Codes based on the Sales Tax Act 1990 (updated 2026-27) and the latest Pakistan Customs Tariff headings (FY 2026-27):
These goods are sold to households and end consumers. Therefore, it is mandatory to print retail price on their packaging by the manufacturer or importer, as the case may be.
| Serial No. | Goods Description | HS Code(s) |
| 1 | Aerated waters and Beverages | 22.01 or 22.02 series |
| 2 | Ice cream | 21.05 series |
| 3 | Cigarettes | 2402.2000 |
| 4 | Toilet soap | 3401.1100 & 3401.2000 |
| 5 | Detergents | 34.01 series |
| 6 | Shampoos | 3305.1000 |
| 7 | Toothpaste | 3306.1010 |
| 8 | Perfumery and toilet waters | 33.03 series |
| 9 | Cosmetics | 33.04 series |
| 10 | Shaving creams | 3307.1000 |
| 11 | Household electrical appliances (general) | 85.09 and 85.16 series |
| 12 | Air conditioners | 8415.1010; 8415.1020 |
| 13 | Refrigerators and deep freezers | 8418.1000; 8418.2100; 8418.2900 |
| 14 | Electric Fans | 8414.5110; 8414.5120; 8414.5130 |
| 15 | Electric Irons | 8516.4000 |
| 16 | Electric Ovens | 8516.5000 |
| 17 | Electric bulbs and tube lights | 85.39 series |
| 18 | Televisions (LED/LCD) | 8528.7211 |
| 19 | Washing machines | 8450.1100; 8450.1200 |
| 20 | LED lights and fixtures | 94.05 series |
| 21 | Telephone sets (corded) | 8517.1100 |
| 22 | Household gas appliances (general) | 73.21 series |
| 23 | Geysers (gas water heaters) | 7321.8100 |
| 24 | Cooking Range (gas) | 7321.1110 |
| 25 | Gas Ovens | 7321.1190 |
| 26 | Gas Heaters | 7321.8100 |
| 27 | Foam and spring mattresses for household use only | 9404.2100 and 9404.2100 |
| 28 | Auto parts and accessories (retail packed) | 87.08 Series |
| 29 | Lubricating oils, greases and other oils used in vehicles | 27.10 series |
| 30 | DAP Fertilizers (retail packed) | 31.05 series |
| 31 | Cement (retail packed) | 25.22 and 25.23 series |
| 32 | Paints, pigments, distempers, varnishes and like items | HS codes of chapter 32 (32 series) |
| 33 | Tiles | 69.07 series |
| 34 | Mineral or bottled water | 22.01 series |
| 35 | Storage Batteries | Respective codes in chapter 85 |
| 36 | Tyres and tubes (retail packed) | 40.11 & 40.13 series except for usage in public transport |
| 37 | Fruit and vegetable juices (retail packed) | 20.09 series |
| 38 | Tea (retail packed) | 09.02 Series |
| 39 | Powder drinks | 21.06 series |
| 40 | Milky drinks (flavored milk tetra pack) | 2106.9090 |
| 41 | Spices sold in branded packaging | 09.04, 09.06, 09.08 and 09.10 |
| 42 | Shoe polish and shoe cream | 3405.1010 |
| 43 | Motorcycles and auto rickshaws for end user only | 8711.1090; 8703.2115 |
| 44 | Imported Pet Food | 2309.1000 |
| 45 | Imported Coffee sold in retail packaging | 09.01 series and 2101.1120 |
| 46 | Imported chocolates sold in retail packaging | 1704.9010, 1806.2090, 1806.3100, 1806.3200, 1806.9000 |
| 47 | Imported cereal bars sold in retail packaging | 19.04 series |
| 48 | Biscuits sold in retailed packaging | 19.05 series |
| 49 | Vegetable and animal fats and oils, sold in retail packing. | Chapter 15 of PCT headings |
| 50 | Sugar confectionery, sold in retail packing | 17.04 series |
| 51 | Pasta (cooked, stuffed, non-cooked), noodles, macaroni, lasagne, spaghetti and couscous sold in retail packing. | 19.02 series |
| 52 | Sauces, ketchup, mustard flour and meal, and prepared mustard sold in retail packing. | Respective headings |
| 53 | Fermented beverages sold in retail packing | Chapter 22 of PCT headings |
| 54 | Petroleum jelly, paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products sold in retail packing | 27.12 series |
| 55 | Plates, sheets, film, foil, tape, strip and other flat shapes, of plastics sold in retail packing | 39.19, 39.20, 39.21 |
| 56 | Tableware, kitchenware, plastic furniture, storage items, hygienic or toilet articles, and allied other household articles of plastics sold in retail packing. | Chapter 39 of PCT headings |
| 57 | Footwear (all types) except where the manufacturer exclusively sells its products through digitally integrated and POS compliant retail outlets. | 34.05 series |
| 58 | Bathroom accessories and bath items, sanitaryware including taps, showerheads, fittings, mixers, valves and other washroom accessories and fixtures, sold in retail packing | 39.22 series |
| 59 | Crockery Items, sold in retail packing | Chapter 69 and 70 |
| 60 | Car and automobile accessories, sold in retail packing | Respective headings |
| 61 | Milk, fat-filled milk, preparations suitable for infants, and other products of milk, sold in retail packing | 04.01 to 04.06 series (other milk products) |
| 62 | Preparations for use on the hair, sold in retail packing | 33.05 series |
| 63 | Ceramic products, including wash basins, commodes, tiles and allied ceramic sanitary products, put up for retail sale. | 69.10 series |
| 70 | Household utensils, including stainless steel, aluminum, melamine and other utensils and tableware put up for retail sale | 7323.9300 (stainless steel) 7615.1000 (aluminium) |
| 71 | Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes and other fruit and vegetable preparations, sold in retail packing | 20.07 and 20.08 series |
| 72 | Toilet tissue, facial tissues, paper towels, napkins, and other cellulose-based paper products for household or sanitary use, whether plain or processed, packaged for retail sale. | 4803.0000 and 48.18 series |
| 73 | Pre-shave, shaving, after-shave, deodorant, bath, depilatory, cosmetic, toilet preparations, and room deodorisers, whether perfumed or disinfectant, sold in retail packaging. | 33.07 series |
Bonus Section – A Guide on Third Schedule Goods
If you want to learn how GST is applied on these goods in details, we have dedicated and comprehensive blog on it. It explains:
- Concept of these goods in GST
- Calculation of GST on these goods
- Mistakes to avoid in their calculation while draft sales tax returns
Bonus Section – A Guide on HS Codes
Since, you are our valued visitor. We have also published a comprehensive guide which breaks down the complex concept of HS codes into simple chunks like:
- How does an HS code work!
- How you can find your desired HS code!
- How to read the codes!
Legal Sources
- The Sales Tax Act 1990 (Updated after Finance Act 2026)
- Pakistan Custom Tariff (PCT) Heading Updates FY 2026-27
Need Help with Sales Tax Compliance?
If you have questions or need professional assistance with sales tax filing or compliance and HS code classification, we’re here to help:
Email:
- info@conseric.pk
- sales@conseric.pk
WhatsApp: +92-335-5538257
Disclaimer
This web page is for informational purposes only. We try our best to bring accurate information. This blog does not constitute legal or professional advice. Please consult a qualified tax professional for any specific guidance.