FBR Adds 8 Units to the Rs 5 a Unit Steel Sales Tax List, STGO 34 of 2026

We downloaded STGO 34 from FBR's Sales Tax General Orders page on the night of 12 November and read it in full. Below are the eight names and NTNs, what the Rs 5 rate means, how a unit gets on the list, and three things in the PDF that are unclear.

FBR added serial numbers 40 to 47 to the Rs 5 list

STGO 34 says that in the table of STGO 16, after serial number 39, eight new entries are added. These are the businesses, with the NTN (National Tax Number) printed for each:

For the electricity reference number, the order says "Respective No" for each unit. For the power company, it says "Respective DISCO", and for some rows "Self-Generation", meaning a unit that makes its own power. Our earlier report on STGO 28, which added serials 37 to 39, covers the previous addition.

The Rs 5 rate is for steel makers that pass FBR's scrap and power test

STGO 16 applies sales tax at Rs 5 per unit of electricity used by iron and steel makers: melters, re-rollers and composite units. STGO 34 says the eight units were found eligible under the criteria in SRO 1245(I)/2026 of 31 July 2026. Those criteria look at three things:

1. How much scrap the unit uses to make steel.
2. How many units of electricity it uses for that production.
3. Whether it imports scrap under the EIS codes the SRO names.

As we set out in our explainer on sales tax per unit of electricity for steel melters and re-rollers, a melter that does not meet the test pays a much higher rate per unit. So a place on this list is worth a lot to a steel unit with a high power bill.

The list can change at any time

The order says the list "may be revised from time to time" by FBR, or on the advice of the Commissioner Inland Revenue. FBR or its field offices can check any maker for inclusion or removal. A unit facing hardship can take its case to its Commissioner Inland Revenue. A copy goes to all power companies (DISCOs) "for application of specified rates", which is how the lower rate reaches the electricity bill.

Units that make their own power follow a separate payment process. Our guide to paying steel captive power sales tax through a PSID under STGO 31 covers that.

Three things in the PDF that are unclear

We read the order closely, and three points do not add up on their own:

• A sugar mill on a steel list. Serial 42 is Sheikhoo Sugar Mills Limited. The order does not explain why. It may run a steel unit under the same registration, but the PDF does not say so, and we have not confirmed it.
• Nauman Steel appears twice this month. Our list of FBR sales tax general orders of 2026 records that STGO 33 of 6 November added a "Nauman Steel (SMC-Private) Limited" to a different list, the one on voluntary corporatization. STGO 34 lists "M/s Nauman Steel" with NTN 3767154. We cannot tell from the PDFs whether they are the same business.
• Blank columns. For serials 45, 46 and 47, the reference number and power company columns are partly blank in the PDF's text. The page footer also reads "1 of 21 Page" on a two-page order, which looks like a typing slip.

How we checked this

We opened FBR's Sales Tax General Orders list for 2026 on 12 November at about 22:00 PKT. STGO 34 and STGO 35 were the two newest entries, both dated 12 November. We downloaded the STGO 34 PDF and read its text. It is signed by Khalid Mehmood, Second Secretary (ST-L&P). On the same day FBR also issued STGO 35 on electronic monitoring in the packaged tea sector. We did not contact FBR or any listed business.

Common questions

What is STGO 34 of 2026?

An FBR order dated 12 November 2026 that adds eight units, serials 40 to 47, to the STGO 16 list of steel makers paying sales tax at Rs 5 per unit of electricity.

From when does the Rs 5 rate apply to these units?

With immediate effect, on all their electricity connections, the order says.

Which businesses were added?

Almoiz Industries, Hajvairy Steel Industries, Sheikhoo Sugar Mills, Nauman Steel, Capital Islamabad Supreme Industry, TSR Steel, Gul Shahzada Steel Mill and Husnain And Co.

How does a steel unit get on the list?

FBR checks it against the SRO 1245(I)/2026 criteria on scrap use, electricity units and scrap imports. The Commissioner Inland Revenue can recommend a unit.

Can a unit be removed from the list?

Yes. The order says the list may be revised from time to time, and FBR can examine any unit for removal.

How many units are on the list now?

The highest serial number is now 47. We have not checked whether any earlier entries were removed, so treat 47 as the last serial, not a confirmed total.

How we verified this

What we checked, where we read it, and what we could not confirm.

Federal Board of Revenue, Sales Tax General Order No. 34 of 2026, IR Operations, "Amendment to STGO 16/2026 Dated 06.08.2026", dated 12 November 2026, downloaded from fbr.gov.pk on 12 November 2026 at about 22:00 PKT. The STGO 33 detail on Nauman Steel comes from our own earlier reading of that order.