SN005·Sale of goods at a reduced rate

What it covers

Certain goods carry a rate lower than the standard one, typically because a schedule or statutory order provides relief. The relief has to be attributed, so the instrument and the specific entry within it are both required.

Who needs to test this

Most business activities, wherever the catalogue includes goods with reduced-rate treatment.

Payload notes

• The rate must be one FBR's reference data confirms is valid for this sale type at the invoice date.
• The SRO or schedule number is mandatory, since the rate is not the standard one.
• The item serial number within that schedule is also mandatory.
• Extra tax must not carry a value on reduced-rate lines.

Common pitfalls

• Citing a schedule without the item serial number fails, and vice versa — treat them as one unit of data.
• Applying a blanket extra tax rule across all lines fails specifically here, where the field must be empty.
• Reference data is date-sensitive because instruments are superseded. A cached list pinned at build time will eventually go stale.

Errors you may hit

• 0077SRO or schedule number is required where the rate is not standard
• 0078Item serial number is required where an SRO is provided
• 0091Extra tax must be empty for reduced rate goods
• 0046The rate provided is not valid for the selected sale type

Which registrations require this

Activity and sector combinations that must pass SN005 in sandbox, per FBR’s published mapping.

Reference mapping only. The eligible-scenarios view inside your own sandbox environment is authoritative for your registration.

Related scenarios

• SN006Sale of exempt goods
• SN007Zero-rated sale
• SN028Reduced rate goods sold to end consumers by retailers