Correction — 1 October 2026: The earlier Rs610/Rs585/Rs550 table was incorrect. The September figures below are taken from FBR’s notification. They are minimum values inclusive of sales tax, not a universal retail-price order.
September values and the controlling document
SRO 1632(I)/2026, dated 18 September 2026, covers domestically produced vegetable and animal fats and oils, ghee and cooking oil. Its September table gives:
| Category | Percentage of reference value | September value per litre/kg |
|---|---|---|
| A | 100% | Rs588 |
| B | 93% | Rs547 |
| C | 85% | Rs500 |
The document lists the brands in Categories A and B; Category C covers the others. Match the exact product and brand to that table rather than guessing a category from its market price.
The monthly formula and Rs25 condition
The reference uses the PBS weekly SPI national retail price from the last week of the immediately preceding month, minus Rs25. The Rs25-per-kg reduction is available only to registered persons compliant with FBR digital invoicing and production monitoring. The illustrative calculation is Rs613 minus Rs25 = Rs588.
Later months follow the document’s formula. Higher actual supply values take precedence, armed-forces supplies use contract value/price, and the notification states applicability through the November 2026 tax period.
Why the distinction matters in practice
Do not copy the September numbers into a later month’s working paper without checking the relevant reference and any subsequent amendment. Record the month, price series, product category, calculation and compliance evidence together. That makes the figure reproducible during reconciliation or review.
A value stated inclusive of tax is different from a tax-exclusive amount. This article does not calculate a business’s final output tax, input adjustment or net payable amount. Those computations must use the applicable legal treatment and the actual transaction records.
Read the input-tax amendment separately
SRO 1631(I)/2026 adds a Table-2 entry to SRO 1190(I)/2019 for qualifying digitally compliant oil/ghee suppliers paying retail-price sales tax, through 30 November 2026. Read the parent notification and conditions before claiming an adjustment; the amendment alone is not a calculation of your recoverable input tax.
A manufacturer’s review file
- Product description and evidence supporting its category.
- The relevant month’s official price reference and calculation.
- Invoices showing the actual supply value.
- Evidence supporting any compliance-dependent treatment.
- Input-tax records and the applicable parent rules and amendments.
Keep the valuation working paper alongside the return reconciliation. See our IRIS scrutiny guide and August-period deadline clarification. Report a discrepancy through our corrections procedure with the specific source and period.