GST Rates & HSN Codes on Medicines, Drugs & Pharmaceuticals


HSN Code Description Rate (%) CESS (%)
30 Insulin 5
30 Diagnostic kits for detection of all types of hepatitis 5
30 Desferrioxamine injection or deferiprone 5
30 Cyclosporin 5
30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 5
30 Oral re-hydration salts 5
30 Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 5
30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 5
30 Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil 12
30 Nicotine polacrilex gum 18
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included 12
3002 Human Blood and its components NIL
3002 Animal or Human Blood Vaccines 5
3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 12
3003 Medicaments (excluding goods of head- ing 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 12
3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 12
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 12
3006 All types of contraceptives NIL
3006 Animal or Human Blood Vaccines 5
3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] 12

Disclaimer : All rates & codes are best to our latest information. However there may be variations due to Government's latest updates. We are not responsible for any wrong information.