Sales Tax Act, 1990

THIRD SCHEDULE

From: 2023-07-01 - To: 0000-00-00 1[The THIRD SCHEDULE See 2[clause (a)] of sub-section (2) of section 3] Serial No. Description Heading Nos. of the First Schedule to the Customs (1) (2) (3) 1 Fruit juices and vegetable juices 20.09 2 Ice Cream. 3[2105.0000] 3 Aerated waters or beverages. 22.01 and 20.02 4 Syrups and squashes. Respective headings 5 Cigarettes. 2402.2000 4[6 Toilet soap 3401.1100 and 3401.2000] 5[7 Detergents 5a[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.] 6[2 *** 13 *** 7[14 Tea Respective sub-headings of 09.02 15 Powder drinks 21.06 16 Milky drinks 2106.9090 8[17 Toilet paper and tissue paper 4818.1000 and 4818.2000] 9[18. Spices sold in retail packing bearing brand names and trade marks 09.04, 09.06, 09.08 and 09.10 10[19. *** 20. *** 21. Shoe polish and shoe cream 3405.1010] 9[22. 11[23. *** 24. *** 25. *** 26. *** 27. *** 28. *** 29. *** 30. *** 31. *** 11a[32. *** ] 33. Cement sold in retail packing Respective heading 34. *** 35. *** 12[36. *** 13[37. Mineral/bottled water Respective headings 14[38 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 39 Household gas appliances, including cooking range, ovens, geysers and gas heaters. Respective headings 40 Foam or spring mattresses and other foam products for household use. Respective headings 41 Paints, distempers, enamels, pigments, colours, varnishes, gums, resins, dyes, glazes, thinners, blacks, cellulose lacquers and polishes sold in retail packing Respective headings 42 Lubricating oils, brake fluids, transmission fluid, and other vehicular fluids sold in retail packing. Respective headings 43 Storage batteries excluding those sold to automotive manufacturers or assemblers. Respective headings 44 Tyres and tubes excluding those sold to automotive manufacturers or assemblers. Respective headings 45 Motorcycles Respective headings 46 Auto rickshaws Respective headings 47 Biscuits in…