FBR Sales Tax General Orders 2026: All 33 STGOs Listed, From E-Invoicing to Steel and Tyres
Every FBR Sales Tax General Order of 2026, STGO 1 to 33, with dates: factory monitoring, steel Rs 5 per unit, retail price printing, POS and the latest STGO 33.
Short answer: FBR has issued 33 Sales Tax General Orders (STGOs) in 2026, from STGO 1 on 30 March to STGO 33 on 6 November. Nine of them start electronic or video monitoring of factories. Twelve deal with iron and steel makers. The full list, with dates and what each order does, is below.
A Sales Tax General Order is an instruction the Federal Board of Revenue (FBR) issues to its own field offices and to taxpayers. It does not change a tax rate. It sets the procedure: who must install cameras, how a steel unit pays per unit of electricity, what a label must show. We pulled every 2026 order from FBR's Sales Tax General Orders page on 10 November 2026 and sorted them by subject.
FBR issued 33 Sales Tax General Orders in 2026
The orders fall into six groups. Steel is the largest single sector, with twelve orders of its own. Production monitoring is the largest theme, covering nine sectors from tiles to tyres.
| Group | STGO numbers | Count |
|---|---|---|
| Electronic and video monitoring of production | 2, 3, 4, 6, 7, 27, 29, 30, 32 | 9 |
| Steel units turning into companies (corporatization list) | 10, 12, 13, 18, 21, 23, 33 | 7 |
| Steel tax at Rs 5 per unit of electricity | 14, 16, 22, 28, 31 | 5 |
| E-invoicing, POS and retail supplies | 1, 5, 11, 19, 25 | 5 |
| Retail price printing on packs | 8, 15, 17 | 3 |
| Registration, refunds, input tax and coal | 9, 20, 24, 26 | 4 |
Production monitoring orders cover nine sectors
These orders tell manufacturers in a sector to install cameras or monitoring systems so FBR can count production and dispatches. They are the most likely to affect a factory owner directly.
| STGO | Date | Sector |
|---|---|---|
| 2 | 1 April 2026 | Tiles, through video analytics |
| 3 | 15 May 2026 | Bottled water |
| 4 | 15 May 2026 | Packaged juices |
| 6 | 21 May 2026 | Packaged milk |
| 7 | 2 June 2026 | Aerated waters and beverages |
| 27 | 7 October 2026 | Packaged tea, household electronics, paper and paperboard, edible oil and ghee, leather |
| 29 | 19 October 2026 | Iron and steel, production and dispatch |
| 30 | 23 October 2026 | Textile processing machinery, loose and non-bale fibre |
| 32 | 30 October 2026 | Tyres |
We explained the October orders in detail: STGO 27 on video surveillance in five sectors and STGO 32 for tyre makers.
Twelve orders are only about iron and steel
Steel has two strands, plus STGO 29 on monitoring steel production and STGO 26 on input tax for melters. The first is the corporatization list. FBR keeps a table under STGO 10 of iron and steel units that move from a sole owner or partnership into a company. Each later order adds names to that table. STGO 33 of 6 November added Nauman Steel (SMC-Private) Limited of S.I.T.E. Karachi.
The second strand is the fixed sales tax of Rs 5 per unit of electricity used by melters, re-rollers and composite units. STGO 14 started it on 4 August, STGO 16 replaced it two days later, and STGO 22 and 28 amended STGO 16. STGO 31 sets how units on captive power or self-generation pay.
| STGO | Date | What it does |
|---|---|---|
| 10 | 14 July 2026 | Opens the corporatization table for steel makers |
| 12, 13, 18, 21, 23 | 31 July to 16 September | Add entities to that table (13 is a corrigendum) |
| 33 | 6 November 2026 | Adds Nauman Steel (SMC-Private) Limited, Karachi |
| 14, 16 | 4 and 6 August 2026 | Rs 5 per unit of electricity for melters and re-rollers |
| 22, 28 | 5 September, 19 October | Amend STGO 16 |
| 31 | 29 October 2026 | Payment for steel units on captive power |
See our guides to STGO 28 and paying under STGO 31. For the steel scrap value change of 5 November, read our explainer on S.R.O. 2086.
Retail price, invoicing and other orders
The rest of the orders affect shops, brands and exporters more than factories.
- STGO 1 (30 March): electronic sales tax invoices and integration of registered persons with FBR.
- STGO 5 (18 May): ICT service providers to integrate with FBR's POS system.
- STGO 8 (2 July): retail price and sales tax must be shown clearly on goods in the Third Schedule.
- STGO 9 (7 July): minimum value addition tax of 1% on imported coal under the Twelfth Schedule.
- STGO 11 (17 July) and 19 (20 August): serial 65 of the Third Schedule for supplies through digitally integrated, POS-compliant retailers; STGO 19 replaces its Annexure-A.
- STGO 15 (5 August) and 17 (12 August): clarify the printing rules of STGO 8, with STGO 17 on chocolates, candies and toffees.
- STGO 20 (24 August): time-bound registration for low-risk applicants and pre-registration checks of manufacturers by trade bodies.
- STGO 24 (28 September): amends refunds to the five export sectors: textile, carpet, leather, surgical and sports goods.
- STGO 25 (28 September): moving goods from a factory to the same person's own warehouse does not need digital invoicing.
- STGO 26 (28 September): input tax adjustment for oil and ghee makers and steel melters and re-rollers.
The retail price rules are explained in our guide to sales tax on retail price for Third Schedule goods.
How to find and read an STGO on FBR's website
FBR keeps every order on its Orders and Circulars pages, sorted by year. Each entry links to a signed PDF.
- Go to fbr.gov.pk and open Orders/Circulars.
- Under Inland Revenue, choose Sales Tax General Orders.
- Pick 2026 from the year list.
- Open the PDF for the order number you need.
- Check the date, the file number and the signature, then read the table or annexure.
If a WhatsApp forward quotes an STGO, match its number and date against the FBR list first. Our guide to checking an FBR notification is genuine shows the same method for SROs.
Common questions
How many Sales Tax General Orders has FBR issued in 2026?
33, numbered STGO 1 to STGO 33, as listed on FBR's website on 10 November 2026.
What is the latest STGO of 2026?
STGO 33 of 6 November 2026. It adds Nauman Steel (SMC-Private) Limited, Karachi, to the steel corporatization table under STGO 10.
Is an STGO the same as an SRO?
No. An SRO is a statutory notification that can change rules, values or rates. An STGO is an order on procedure and administration.
Which STGO started video monitoring in tyre factories?
STGO 32 of 30 October 2026 covers electronic monitoring of production in the tyre sector.
Which STGO sets the Rs 5 per unit tax for steel?
STGO 16 of 6 August 2026, amended by STGO 22 and STGO 28. STGO 31 covers units on captive power.
Do STGOs apply to Sindh or Punjab sales tax on services?
No. FBR's orders cover federal sales tax on goods. Provincial revenue authorities issue their own orders for services.
Last checked: 10 November 2026, from FBR's Sales Tax General Orders 2026 list on fbr.gov.pk.
About the author
Tax, Bills and Technology Writer
Ali Akhtar is a young and curious voice here at Pakistan Era. He is currently pursuing his A-Levels and has a growing interest in Pakistan’s changing industrial landscape and educational trends. Ali likes to write in a way that helps him explain and explore the world around him. His writing reflects the perspective of the new generation navigating the evolving trends of Pakistan where technology, youth innovation, and shifting opportunities are reshaping the country’s future.
