GST Rates & HSN Codes of Pharmaceuticals & Drugs

Chapter 30 – GST Rates and HSN Codes of Pharmaceuticals & Drugs

The GST rates on Pharmaceuticals & Drugs are from 0 to 12%. Check the following GST Rate Table.

The HSN Codes are listed from 3001 to 3006. Check the following GST Rates & HSN Code chart.

GST Rates and HSN Codes of Pharmaceuticals & Drugs

HSN CodeItems/ServicesRate (%)w.e.f.
3001Glands 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 included1228/06/2017
3002Human Blood and its componentsNIL28/06/2017
3002Animal or Human Blood Vaccines528/06/2017
3002Animal 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 products1228/06/2017
3003Medicaments (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 medicaments1228/06/2017
3004Medicaments (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 sale1228/06/2017
3005Wadding, 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 purposes1228/06/2017
3006All types of contraceptivesNIL28/06/2017
3006Animal or Human Blood Vaccines528/06/2017
3006Pharmaceutical 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]1228/06/2017
30Insulin528/06/2017
30Diagnostic kits for detection of all types of hepatitis528/06/2017
30Desferrioxamine injection or deferiprone528/06/2017
30Cyclosporin528/06/2017
30Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name528/06/2017
30Oral re-hydration salts528/06/2017
30Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule528/06/2017
30Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule528/06/2017
30Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia513/10/2017
30Following 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
1228/06/2017
30Nicotine polacrilex gum1828/06/2017

Here GST rates on Pharmaceuticals & Drugs means as follows:

  • IGST 5% (SGST 2.5% + CSGT 2.5%)
  • IGST 12% (SGST 6% + CGST + 6%)
  • IGST 18% (SGST 9% + CGST 9%).
  • IGST 28% (SGST 14% + CGST 14%)
  • IGST 3% (SGST 1.5% + CGST 1.5%)

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