Third Schedule of Sales Tax Annual Updates 2025-26

After the approval of the Finance Act 2025, we are publishing this blog on the updates in third schedule of the Sales Tax Act 1990 for the FY 2025-26.

Annual Updates in third schedule of Sales Tax 2025-26
- Save FBR Third Schedule 2025-26
References

Annual Updates in third schedule of Sales Tax 2025-26

Finance Act 2025 added following taxable supplies in the third schedule for the FY 2025-26:

Import of pet food including of dogs and cats sold in retail packing
Import of coffee sold in retail packing
Import of chocolates sold in retail packing
Import of cereal bars sold in retail packing

Save FBR Third Schedule 2025-26

Click on the below button to get the official PDF file of the schedule.

Download here!

If want to learn taxation and other aspects of these goods, you can read our dedicated blog on it.

Here is the complete list of these goods along with their HS codes.

This blog is only kept for the historical reference. For year 2024-25 updates, you can read our dedicated post. And for the latest updates in the third schedule, you can read our 2026-27 blog.

References

The Sales Tax Act 1990 (updated FY 2025-26)
The Federal Finance Act 2025

Muhammad Faisal Chaudhary (APFA) is a business and tax consultant specializing in Pakistani and Australian taxation, corporate compliances, and business advisory. With extensive experience in SMSF bookkeeping (Australia), SECP regulations, and taxation, he helps businesses streamline compliance and optimize financial performance.