Hearing deferred on sanitary pad tax plea

Government signals removal of levies on essential menstrual hygiene products

RAWALPINDI:

A Division Bench of the Lahore High Court (LHC) in Rawalpindi on Tuesday adjourned proceedings on a constitutional petition challenging taxes, levies and customs duties of up to 40% imposed on sanitary pads across Pakistan until the federal budget for the fiscal year 2026–27 receives final approval and comes into effect.

The bench, comprising Justice Mirza Waqas Rauf and Justice Ahsan Abbas Kazmi, was informed by the Additional Attorney General that the federal government, in its proposed budget, has recommended the abolition of taxes, levies and customs duties on sanitary pads. In light of the proposed fiscal measures, the court deferred further proceedings until the new budget is formally enacted.

The petition was filed by 25-year-old Mah Noor Umar, daughter of Umar Ali Khan, in what she described as a matter of public interest concerning women's rights and health. Through her counsel, Ahsan Jahangir Khan Advocate, the petitioner argued that the existing taxation regime disproportionately affects women and constitutes gender-based discrimination in violation of the Constitution of Pakistan.

According to the petition, women account for approximately 48.5% of Pakistan's population, representing around 151 million people. It contends that sanitary products are essential healthcare items rather than luxury goods and that imposing taxes of up to 40% effectively penalises women solely because of their biological needs.

The petition states that locally manufactured sanitary pads are subject to 18% sales tax under the Sales Tax Act, 1990, while imported sanitary pads and their raw materials attract customs duties of up to 25%. Citing data attributed to UNICEF Pakistan, it argues that, when combined with other local taxes and levies, these charges increase the retail price of sanitary products by approximately 40%.

The petitioner further submitted that the high cost of menstrual hygiene products places them beyond the reach of many low-income households. It claimed that a packet of 10 sanitary pads costs around Rs450, a significant expense for families with limited incomes.

The court is expected to resume hearing the matter after the federal budget for 2026–27 is formally approved and implemented.