Here is the list of items and goods which fall in the third schedule of the Sales Tax Act 1990. Following table also contains HS codes.
Sales Tax Third Schedule in PDF
Click on the below button to download third schedule issued by FBR
List of Items of Third Schedule of Sales Tax
Also note that this schedule is for the tax year of July 2024 to June 2025 (Tax year 2025).
| Serial No. | Item Name | HS Code |
| 1 | Fruit juices and vegetable juices | 20.09 |
| 2 | Ice Cream | 2105.0000 |
| 3 | Aerated waters or beverages | 22.01 and 20.02 |
| 4 | Syrups and squashes | 2106.9020 |
| 5 | Cigarettes | 2402.2000 |
| 6 | Toilet soap | 3401.1100 and 3401.2000 |
| 7 | Detergents | 34.01 |
| 8 | Shampoo | 3305.1000 |
| 9 | Toothpaste | 3306.1010 |
| 10 | Shaving cream | 3307.1000 |
| 11 | Perfumery and cosmetics | 33.03 and 33.04 |
| 14 | Tea | 0902 series of HS codes |
| 15 | Powder drinks | 21.06 |
| 16 | Milky drinks | 2106.9090 |
| 17 | Toilet paper and tissue paper | 4818.1000 and 4818.2000 |
| 18 | Spices sold in retail packing bearing brand names and trade marks | 09.04, 09.06, 09.08 and 09.10 |
| 21 | Shoe polish and shoe cream | 3405.1010 |
| 33 | Cement sold in retail packing | 25.23 series, 32.14 series |
| 37 | Mineral/bottled water | 22.01 series, 22.02 series |
| 38 | Household electrical goods (e.g., air conditioners, TVs, fans, etc.) | Respective headings mentioned in customs tariff(s). |
| 39 | Household gas appliances (e.g., cooking range, geysers) | Respective headings mentioned in customs tariff(s). |
| 40 | Foam or spring mattresses and other foam products for household use | Respective headings mentioned in customs tariff(s). |
| 41 | Paints, varnishes, gums, resins, dyes, etc. in retail packing | Respective headings mentioned in customs tariff(s). |
| 42 | Lubricating oils and vehicular fluids in retail packing | Respective headings mentioned in customs tariff(s). |
| 43 | Storage batteries (excluding those sold to auto manufacturers) | Respective headings mentioned in customs tariff(s). |
| 44 | Tyres and tubes (excluding those sold to auto manufacturers) | Respective headings mentioned in customs tariff(s). |
| 45 | Motorcycles | Respective headings mentioned in customs tariff(s). |
| 46 | Auto rickshaws | Respective headings mentioned in customs tariff(s). |
| 47 | Biscuits in retail packing with brand name | Respective headings mentioned in customs tariff(s). |
| 48 | Tiles | Respective headings mentioned in customs tariff(s). |
| 49 | Auto-parts in retail packing (excluding those sold to auto manufacturers) | Respective headings mentioned in customs tariff(s). |
| 51 | DAP (Di-ammonium phosphate) | Respective headings mentioned in customs tariff(s). |
What are Third Schedule Goods?
These are specific goods for which sales tax is charged on the printed retail price of the products. Manufacturer and importer print retail price on goods. The printed retail price is inclusive of all the applicable sales tax, import duty and custom tax.
This mechanism was implemented by the sales tax act 1990 to facilitate end user. Because the sales tax in Pakistan is charged after value addition in the supply chain. Sale Tax Act 1990 has compelled manufacturers and importers to fix a price before the products are floated over the supply chain.
Example:
Retail price of a toothpaste is Rs.240 which includes sales tax @18%. Manufacturer will print retail price as follows:
240 (Retail Price) = 203 .38 (Manufacturer Retail Price) + 36.62 (Sales Tax)
Reference:
