Minimum Value Of Domestically Produced Vegetable And Animal Fats And Oils, Ghee And Cooking Oil
SRO 1632(I)2026 is a Sales Tax SRO dated 18 September 2026, listed by FBR as "Minimum Value Of Domestically Produced Vegetable And Animal Fats And Oils, Ghee And Cooking Oil".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
Islamabad, the 18th September, 2026
NOTIFICATION
(SALES TAX)
S.R.O. 1632(I)/2026. - In exercise of the powers conferred by the first proviso to clause (46) of section 2 of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to fix, as specified in column (3) of the Table below, the minimum value of domestically produced vegetable and animal fats and oils, ghee and cooking oil as specified in column (2) thereof, namely:-
TABLE
| S. No. | Description | Minimum value inclusive of Sales Tax |
|---|---|---|
| (1) | (2) | (3) |
| 1. | Domestically produced vegetable and animal fats and oils, ghee and cooking oil | Average national retail price of vegetable and animal fats and oils, ghee and cooking oil published at Pakistan Bureau of Statistics (PBS) website (weekly sensitive price indicator - SPI) during the last week of immediately month minus twenty-five rupees. Provided that reduction of rupees twenty-five per kg shall only be admissible to the registered persons compliant with digital invoicing and production monitoring system of FBR. |
| 2. | Category A: Dalda, Habib, Sufi, Mezan, Soya Supreme, EVA | 100% of value at S. No. 1 |
| 3. | Category B: Manpasand, Habib Handi, Seasons, Kashmir, Kausar, Shah Taj, Kisan, Shafaq, Sultan | 93% of value at S. No.1 |
| 4. | Category C: All Others | 85% of value at S. No. 1 |
- Determination of value for the month of August, 2026 shall be as per following illustrative example in accordance with the value of goods published at PBS portal as on 26th July, 2026, namely:-
| PBS S. NO. | Description | Average Minimum Price Per litre/kg |
|---|---|---|
| 13. | 5 litre/kg (Pack price) - Rs. 3,067/- | Rs. 613/- |
| 14. | 2.5 litre/kg (Pack price) - Rs. 1,550/- | Rs. 620/- |
| 15. | One litre/kg (Pack price) - Rs. 606/- | Rs. 606/- |
| Average price (1,839/3 = 613/-) | Rs. 613/- | |
| Per kg retail price (613 - 25 = 588/- per kg) | Rs. 588/ |
Page 2
- Similarly, for September, 2026, the working shall be as per illustrative example in para-2, the minimum retail price for the categories A, B and C, as provided in para-1, shall be as under, namely:-
| Category | %age of average price | Price per litre/kg minus Rs. 25 |
|---|---|---|
| A | 100% | Rs. 588/- |
| B | 93% | Rs. 547/- |
| C | 85% | Rs. 500/- |
- (a) The supplies of oil and ghee to armed forces shall be subject to value or price as mentioned in the contract; and
(b) The retail price for the subsequent months shall be calculated on the basis of illustrative example as mentioned under para-2.
In case the value at which supply of the aforesaid products made is higher than the value fixed herein, the sales tax shall be charged on such higher value.
This Notification shall remain applicable till tax period of November, 2026.
[C. No. No2(4)ST/L & P/2024)]
(Anser Majeed)
Second Secretary (ST&FE-Budget)
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