SN006·Sale of exempt goods
Exempt GoodsSubmit this string verbatim. FBR compares the sale type literally — a normalised, retyped, or re-cased variant is rejected even when everything else on the line is correct.
What it covers
Exempt supplies fall outside the tax charge entirely. They are still reportable — the exemption does not remove the reporting obligation, and the statutory basis for it must be cited.
Who needs to test this
Most business activities, wherever exempt goods appear in the catalogue.
Payload notes
- Sales tax is zero, but the field is still submitted rather than omitted.
- The exemption's statutory reference and item serial number are required.
- The sales value is reported normally.
Common pitfalls
- Exempt is not the same as zero-rated. The two carry different input-tax consequences and different sale types — using the wrong one misreports the supply.
- Zero tax tempts developers to omit the field. Omission fails the format check.
Errors you may hit
Which registrations require this
Activity and sector combinations that must pass SN006 in sandbox, per FBR’s published mapping.
| Business activity | Sectors |
|---|---|
| Manufacturer | All Other Sectors, FMCG, Textile, Telecom, Petroleum, Electricity Distribution, Gas Distribution, Services, Automobile, CNG Stations, Pharmaceuticals, Wholesale / Retails |
| Importer | All sectors |
| Distributor | All Other Sectors |
| Wholesaler | All Other Sectors |
| Exporter | All sectors |
| Retailer | All Other Sectors |
| Service Provider | All Other Sectors |
| Other | All sectors |
Reference mapping only. The eligible-scenarios view inside your own sandbox environment is authoritative for your registration.
Related scenarios
Pass sandbox without the trial and error
Ordyoo builds correct payloads for these scenarios by construction, so sandbox testing is a formality, not a fight.