Third Schedule: Third Schedule

THIRD SCHEDULE See 729[clause (a)] of sub-section (2) of section 3] 726 The first schedule omitted by Finance Supplementary (Amendment) Act, 1997, with effect from March 28, 1997. 727 The Second Schedule omitted by Finance Supplementary (Amendment) Act, 1997, with effect from March 28, 1997. 728 The Third Schedule Substituted by Finance Act, 1998, earlier it was inserted by Finance Act, 1996. 729 Substituted for the words, brackets and letter “clause (c)” by Finance Ordinance, 2002 123 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No. Schedule to the Customs Act, (2) 1969 (IV of 1969) (1) Fruit juices and vegetable 1 juices (3) Ice Cream. 20.09 2 Aerated waters or beverages. 3 Syrups and squashes. 730[2105.0000] 4 Cigarettes. 22.01 and 20.02 5 Toilet soap Respective headings 731[ 6 Detergents 2402.2000 732[7 Shampoo 3401.1100 and 3401.2000] 8 Toothpaste 733[Respective heading] 9 Shaving cream 3305.1000 10 Perfumery and cosmetics 3306.1010 11 3307.1000 *** Respective sub-headings of 33.03 734[12 ***] and 33.04.] 13 Tea Powder drinks Respective sub-headings of 09.02 735[14 Milky drinks 21.06 15 Toilet paper and tissue paper 2106.9090] 16 Spices sold in retail packing 4818.1000 and 4818.2000] bearing brand names and 09.04, 09.06, 09.08 and 09.10 736[17 trade marks 737[18. *** 3405.1010] ***] 738[19. Shoe polish and shoe cream 20. 21. ***] 5[22. 739[23. *** 24. *** 25. *** 26. *** 27. *** 730 Substituted for the figure “21.05” through Finance Act, 2017 731 Serial No.6 and entries relating thereto substituted by Finance Act, 2005, earlier these were inserted by Sales Tax (Amendment) Ordinance, 2002, dated March 21, 2002. 732 Serial No.7 to 11 and entries relating thereto added by Finance Act, 2005 733 Expression substituted by Finance Act, 2022. 734 Serial No.12 to 13 and entries relating thereto omitted by Finance Act, 2008 735 Serial No.14 to 16 and entries relating thereto added by Finance Act, 2005 736 Serial No.17 and entries relating thereto added by Finance Act, 2005 737 Serial No.18 to 21 and entries relating thereto added by Finance Act, 2006 738 Serial No.19 to 20 and entries relating thereto omitted by Finance Act, 2008 739 Serial Nos. 23 to 31, 34 and 35 entries relating thereto omitted by Notification No. S.R.O. 895(I)/2013, dated 4th October, 2013. 124 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No. Schedule to the Customs Act, 1969 (IV of 1969) (1) (2) (3) 28. *** 29. *** 30. *** 31. ***] 740[32. ***] 33. 34. Cement sold in retail Respective heading 35. Respective headings] 741[36. packing Respective headings 742[37. *** Respective headings 743[38. Respective headings ***] Respective headings 39. ***]] Respective headings 40. 41. Mineral/bottled water 42. 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. Household gas appliances, including cooking range, ovens, geysers and gas heaters. Foam or spring mattresses and other foam products for household use. Paints, distempers, enamels, pigments, colours, varnishes, gums, resins, dyes, glazes, thinners, blacks, cellulose lacquers and polishes sold in retail packing Lubricating oils, brake fluids, transmission fluid, 740 Serial No. 32 and entries relating thereto omitted by Finance Act, 2022. 741 Serial Nos. 22 and 36 and entries relating thereto omitted Notification No. S.R.O. 681(I)/2013, dated 26th July, 2013. 742 New Serial number added through Finance Act, 2016 743 Serial numbers 38 up to 49 and entries relating thereto added through Finance Act, 2019. 125 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No. Schedule to the Customs Act, (1) (2) 1969 (IV of 1969) and other vehicular fluids 43. sold in retail packing. (3) Storage batteries excluding 44. those sold to automotive Respective headings manufacturers or assemblers 45. Tyres and tubes excluding Respective headings 46. those sold to automotive 47. manufacturers or assemblers Respective headings 48. Motorcycles Respective headings 49. Auto rickshaws Respective Headings Biscuits in retail packing 744[50. with brand name Respective Headings Tiles Respective Headings] 745[51. Auto-parts, in retail packing, 74652. excluding those sold to Respective heading] automotive manufacturers or 53. assemblers Respective Headings] 54 [***] omitted with effect 2309.1000 from the 1st day of 55. December, 2021 0901.1100, 0901.1200, 0901.2100, DAP Import of pet food including 0901.2200, 0901.9000, 2101.1120 of dogs and cats sold in retail packing 1704.9010, 1806.2090, Import of coffee sold in retail packing 1806.3100, 1806.3200, Import of chocolates sold in retail packing 1806.9000 Import of cereal bars sold in 1904.1010, 1904.1090, retail packing 1904.2000, 1904.3000, 1904.9000.”; The

Effective date: 1990-11-01

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