06/08/2026
The Federal Board of Revenue (FBR) has issued Sales Tax General Order (STGO) No. 15 of 2026, clarifying the labeling requirements introduced through STGO No. 08 of 2026. The clarification provides practical relief to manufacturers and importers of confectionery products who were facing difficulties in complying with the prescribed printing requirements.
According to the new order, the FBR has reaffirmed that manufacturers and importers of goods covered under the Third Schedule of the Sales Tax Act, 1990 are required to print or emboss the retail price and the sales tax amount on their products in line with the specifications provided in Annex-B of STGO No. 08 of 2026.
The Board noted that it received feedback from industry representatives explaining that it was not feasible to print the required details on individual confectionery items such as chocolates, candies, and toffees because of the very limited space available on their small wrappers.
In response, the FBR has allowed manufacturers to print or emboss the retail price and sales tax amount on the outer package instead of each individual item where such printing is not practically possible.
This relaxation is available only for packs containing up to 100 individual pieces, provided that the maximum retail price of each piece does not exceed Rs. 5 and all other applicable provisions of the Sales Tax Act, 1990, along with STGO No. 08 of 2026, are fully observed.
The FBR has further emphasized that the printed sales tax amount must remain clear, legible, prominent, and permanent, while continuing to meet all printing standards prescribed under the earlier general order.
This clarification is expected to ease compliance challenges for the confectionery industry while maintaining transparency, proper tax documentation, and consumer information. It also reflects the FBR’s ongoing efforts to improve sales tax compliance through practical and workable regulatory measures.
