Differential general sales tax (GST) treatment between medical devices & pharmaceutical products
Reform ID		F714
Description		Under the Sales Tax Act, 1990, medical devices are taxed at 18% GST while pharmaceuticals are taxed at reduced rate of 1%. This creates a structural anomaly—treating essential clinical tools as luxury goods thereby inflating healthcare costs and burdening patients, hospitals, and public agencies.
Department		Federal Board of Revenue - FBR-IRS
Jurisdiction / Location		Federal - Entire Pakistan
Sector		All Sectors
Start Date		03-06-2026
Target Deadline
Date Enacted
Implementation Status		In Progress
Progress		0%
CCORR Direction
Cost Savings PKR (Mil.)
Evidence