Sales Tax General Order No 8, 2nd july 2026

    Annex - A            THIRD SCHEDULE See clause (a) of sub-section (2) of section 3   Serial No. Description   Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969) (1) (2) (3) 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.  Respective headings 5 Cigarettes. 2402.2000 6 Toilet soap  3401.1100 and 3401.2000 7 Detergents Respective heading 8 Shampoo 3305.1000 9 Toothpaste 3306.1010 10 Shaving cream 3307.1000 11 Perfumery and cosmetics Respective sub-headings of 33.03 and 33.04.] 12 Tea Respective sub-headings of 09.02 13 Powder drinks  21.06 14 Milky drinks 2106.9090] 15 Toilet paper and tissue paper 4818.1000 and 4818.2000] 16 Spices sold in retail packing bearing brand names and trade marks 09.04, 09.06, 09.08 and 09.10 17 Shoe polish and shoe cream 3405.1010]   18 Cement sold in retail packing Respective heading 19 Mineral/bottled water Respective headings 20 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. Respective headings 21 Household gas appliances, including cooking range, ovens, geysers and gas heaters. Respective headings 22 Foam or spring mattresses and other foam products for household use. Respective headings 23 Paints, distempers, enamels, pigments, colours, varnishes, gums, resins, dyes, glazes, thinners, blacks, cellulose lacquers and polishes sold in retail packing Respective headings 24 Lubricating oils, brake fluids, transmission fluid, and other vehicular fluids sold in retail packing. Respective headings 25 Storage batteries excluding those sold to automotive manufacturers or assemblers Respective headings 26 Tyres and tubes excluding those sold to automotive manufacturers or assemblers Respective headings 27 Motorcycles Respective headings 28 Auto rickshaws Respective headings 29 Biscuits in retail packing with brand name Respective Headings   Serial No.…