SN025·Drugs sold at a fixed rate under the Eighth Schedule

What it covers

Certain drugs are taxed at a fixed rate under a specified entry of the Eighth Schedule, and the tax is non-adjustable — it cannot be offset as input tax down the chain.

Who needs to test this

Pharmaceutical sector registrations across most business activities.

Payload notes

• The schedule reference and the specific item serial number are both required.
• The rate is fixed rather than derived from value.

Common pitfalls

• Manufacturers are restricted from using non-adjustable supplies with certain schedule and serial number combinations, so a valid entry for a distributor may fail for a manufacturer.

Errors you may hit

• 0093Manufacturers cannot report non-adjustable supplies
• 0077SRO or schedule number is required where the rate is not standard
• 0078Item serial number is required where an SRO is provided

Which registrations require this

Activity and sector combinations that must pass SN025 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

• SN024Sale of goods listed in a specified statutory order
• SN005Sale of goods at a reduced rate