C.No. 3(7) ST&FE-POLICY/2026, Islamabad, the 2 July, 2026

C.No. 3(7) ST&FE-POLICY/2026 Sales Tax General Order No. 8/2026/IR policy.    In terms of sub-section (2)(a) of section 3 of the Sales Tax Act, 1990, taxable supplies and imports of goods specified in the Third Schedule are chargeable to sales tax at the rate of eighteen per cent of the retail price, and the retail price along with the amount of sales tax is required to be legibly, prominently and indelibly printed or embossed by the manufacturer or, in the case of imported goods, by the importer on each article, packet, container, package, cover or label, as the case may be.   2. The Federal Board of Revenue has observed that, in a number of cases, the retail price on goods specified in the Third Schedule is either not printed, not clearly visible, or is obscured by the background, monogram, design, colour scheme or other printed material, making it difficult to readily ascertain the retail price for the purposes of levy and collection of sales tax.   3. The Federal Board of Revenue is, therefore, pleased to direct that all manufacturers and importers of goods specified in the Third Schedule to the Sales Tax Act. 1990, (the list of which. together with the descriptions thereof, is enclosed as Annex-A) shall ensure that the retail price and…