Sanitary pads tax: FBR objection overruled

Court orders federal govt to submit clause-wise replies within two weeks

RAWALPINDI:

A division bench of the Lahore High Court's Rawalpindi Bench, comprising Justice Jawad Hassan and Justice Muhammad Raza Qureshi, has rejected the Federal Board of Revenue's (FBR) objection to its jurisdiction in a petition challenging 40 per cent taxes, levies and customs duties on sanitary pads across Pakistan.

The court ruled that millions of women reside across Punjab, and the Lahore High Court has the authority to hear the petition.

The bench said appropriate orders would be issued and directed the federal government, FBR chairman, Ministry of Finance, and National Commission for Human Rights to submit clause-wise replies within two weeks.

The court expressed displeasure over the failure of institutions to submit written responses.

During the hearing, the FBR counsel argued that since the respondents include the Federation of Pakistan and the FBR, the petition can only be filed before the Islamabad High Court, and the Rawalpindi Bench lacks jurisdiction. However, the court dismissed this objection and directed all respondents to file written replies before the next hearing.

The petition was filed under Article 199 by 25-year-old lawyer Mah Noor Umar, daughter of Umar Ali Khan, in the public interest for women.

The petition states Pakistan's female population is 48.51 per cent — 151 million women. Yet sanitary pads are taxed up to 40 per cent. Critics argue this is akin to punishing women for simply being women and demand the removal of the "period tax".

According to the 1990 Sales Tax Act, domestically manufactured sanitary pads are subject to 18 per cent sales tax, while imported pads and raw materials face 25 per cent customs duty.

UNICEF Pakistan says cumulative taxes increase the price of a single sanitary pad by approximately 40 per cent.

The petition argues these taxes are discriminatory, violating constitutional guarantees of equality, dignity, social justice, and protection from exploitation.

In a society where menstruation is still considered "shameful," high taxes make sanitary products even more inaccessible.

A pack of 10 sanitary pads costs Rs450, while Pakistan's average monthly income is about $120, making it equivalent to a family's one meal. Eliminating 40 per cent taxes would bring prices within reach of ordinary women.

Research by UNICEF and WaterAid (2024) shows only 12 per cent of Pakistani women use commercial sanitary pads. Most rely on cloth or alternatives, often without clean water or sanitation facilities. Lower prices would benefit millions of women.

The petition argues this step is essential for women's health and for shifting societal attitudes. It requests that all taxes and duties on sanitary pads be declared unconstitutional, removed entirely, and that the government ensure free distribution in girls' schools.

The petitioner's counsel, Ahsan Jehangir Khan Advocate, said the case is about restoring women's dignity, not merely financial concerns. Global precedents — such as India (2018), Nepal (2025), and the UK (2021) — have eliminated period taxes. The petitioner argues that if sanitary pads become affordable, girls will not drop out of school, women will work with confidence, and society will be healthier overall.