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Sales Tax Update · Published · Reviewed

FBR Lists Sales Tax General Order No. 22 of 2026 for Iron and Steel Electricity-Based Sales Tax

Official-Source Legal Status and Practical Effect

Federal Board of Revenue (FBR): What the Source Establishes and What Still Requires Verification

FBR's current updates list Sales Tax General Order No. 22 of 2026 as an amendment to STGO 16/2026 concerning sales tax at Rs5 per unit of electricity consumed by specified iron and steel manufacturers.

Legal status: Official FBR update listing; underlying order should be read before application. This article records the source as reviewed on 16 September 2026 and does not convert draft, explanatory or index material into operative law.

Key Points from the Verified Source

  • FBR's update identifies STGO No. 22 of 2026 as amending STGO 16/2026.
  • The update refers to Rs5 per unit of electricity consumed by specified iron and steel manufacturers, including melters, re-rollers and composite units.
  • The order, its scope, definitions and effective application should be read before calculating liability for a particular taxpayer or period.

What appears in FBR's current updates

FBR's website lists Sales Tax General Order No. 22 of 2026 and describes it as an amendment to STGO 16/2026 dated 6 August 2026 concerning application of sales tax at Rs5 per unit of electricity consumed by specified iron and steel manufacturers.

Who should check the order carefully

Iron and steel manufacturers potentially falling within the categories identified by FBR should verify the exact order, the taxpayer classification, electricity-consumption basis, relevant period and any later amendment before relying on the headline description alone.

General legal status

This update records the official FBR listing and does not calculate tax for an individual manufacturer. The underlying order and any later notification, clarification or court order should be checked for a transaction-specific conclusion.

Official Sources Checked

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