0078·Item serial number is required where an SRO is provided

What this means

Schedules list many items, each at a serial number. Once you cite a schedule, FBR requires the specific entry so the relief can be matched to a defined item. The valid serial numbers depend on which SRO you cited.

Why it happens

• The SRO was recorded but the serial number was left blank.
• A serial number was guessed rather than looked up against that specific SRO.
• The pair was copied from another item whose schedule entry differs.

How to fix it

1. 1Fetch the valid item serial numbers for the SRO and date from FBR's SRO item endpoint.
2. 2Treat SRO and serial number as a single unit of data — never store one without the other.
3. 3Re-validate the pair when the SRO reference changes.

Scenarios where this appears

Sandbox scenarios that commonly produce 0078.

• SN005Sale of goods at a reduced rate
• SN006Sale of exempt goods
• SN007Zero-rated sale
• SN020Sale of electric vehicles
• SN024Sale of goods listed in a specified statutory order
• SN025Drugs sold at a fixed rate under the Eighth Schedule
• SN028Reduced rate goods sold to end consumers by retailers

Related errors

• 0077SRO or schedule number is required where the rate is not standard
• 0093Manufacturers cannot report non-adjustable supplies