SN027·Third Schedule goods sold to end consumers by retailers

What it covers

Retailers selling Third Schedule goods must report tax on the printed maximum retail price even where the customer paid less — a promotional discount does not reduce the tax base.

Who needs to test this

Taxpayers registered as retailers, particularly in fast-moving consumer goods.

Payload notes

• The excluding-tax sales value is zero; the retail price field carries the base.
• The retail price field is MRP multiplied by quantity.
• The discounted price the customer actually paid does not enter the tax calculation at all.

Common pitfalls

• The gap between the price charged and the price taxed is the whole point of this scenario, and the most common place integrations get it wrong.
• Requires retailer status, in common with the other retail scenarios.

Errors you may hit

• 0102Calculated tax does not match for 3rd Schedule goods
• 0090Fixed notified value or retail price is required
• 0007The sale type selected is not valid for this registration

Which registrations require this

Activity and sector combinations that must pass SN027 in sandbox, per FBR’s published mapping.

Reference mapping only. The eligible-scenarios view inside your own sandbox environment is authoritative for your registration.

Related scenarios

• SN008Sale of Third Schedule goods
• SN026Standard rate goods sold to end consumers by retailers
• SN028Reduced rate goods sold to end consumers by retailers