GST classification for taps and valves under Schedule Three affirms application of the standard taxable rate through transitional period. Taps, cocks, valves and similar fittings, including pressure-reducing and thermostatically controlled valves, are classified under Schedule 3 and attract GST @ 18% for the stated period, applying to appliances for pipes, boiler shells, tanks, vats or the like as taxable supplies under that schedule.