Sales Tax Third Schedule – Goods taxed on printed retail price
For listed branded consumer goods, sales tax is charged at 18% of the retail price printed on the pack, collected once at the manufacturing or import stage.
Who it applies to
Manufacturers and importers of the listed goods, and the wholesalers and retailers who resell them
Rates and limits
| Item | Rate / rule |
|---|---|
| Rate | 18% of the printed retail price (or the Eighth Schedule rate, where the goods are also listed there) |
| Who charges it | The manufacturer or importer, at the first supply or at import |
| Printing | The retail price, inclusive of tax, must be printed legibly on each item or pack |
| Later stages | No further sales tax at the wholesale or retail stage on that price |
How it works in practice
Common in packaged beverages, bottled water, toiletries, cosmetics and home appliances. Selling above the printed price is an offence, and a printed price set too low is open to challenge. Third Schedule goods are kept out of sales tax withholding (Eleventh Schedule) and out of value-addition tax on import (Twelfth Schedule).