GST Rate & HSN Code for Drugs & Pharmaceuticals – Chapter 30

GST Rates & HSN Codes on Medicines, Drugs & Pharmaceuticals

HeadingHSN CodeItem nameRate
300130010000Glands 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 12.00%
300130011000Glands and other organs (dried)12.00%
300130012000Extracts of glands or other organs or of their secretions12.00%
300130012010Liquid extracts of liver12.00%
300130012020Liver extracts, dry12.00%
300130012030Snake venom12.00%
300130019000Heparin, its salt, other animal substances prepared for therapeutic uses12.00%
300230020000Human blood and its componentsNIL
300230020000Animal or Human Blood Vaccines5.00%
300230020000Animal 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.12.00%
300230021000Antisera and other blood fractions12.00%
300230021011Anti Sera for diptheria12.00%
300230021012Anti Sera for tetanus12.00%
300230021013Anti Sera for rabies12.00%
300230021014Anti Sera for snake venom12.00%
300230021019Antisera and other blood fractions: other12.00%
300230021020Hemoglobin blood globulins and serum globulins12.00%
300630060000Animal or Human Blood Vaccines5.00%
300230022000Vaccines for human medicine5.00%
300230022011Life saving madicine for cholera and typhoid5.00%
300230022012Life saving madicine for hepatitis5.00%
300230022013Life saving madicine for tetanus5.00%
300230022014Life saving madicine for polis5.00%
300230022015Life saving madicine for tuberculosis5.00%
300230022016Life saving madicine for rabies5.00%
300230022017Life saving madicine for Japanese Enceephalitis5.00%
300230022018Life saving madicine for whooping cough (pertusis)5.00%
300230022019Vaccines for human medicine: Other5.00%
300230023000Vaccines for verterinary medicines5.00%
300230023110Insulin injection5.00%
300230023900Other vaccines for veterinary medicine5.00%
300230029000Animal blood, toxins, microbial culture, similar products12.00%
300230029010Human BloodNIL
300230029020Animal blood prepared for therapeutic, prophylactic or diagnostic uses12.00%
300230029030Cultures of Micro organisms (Excluding Yeast)12.00%
300230029040Toxins12.00%
300230029090Blood Plasma12.00%
300330030000Medicaments (excluding goods of heading 3002, 3005 or 3006) 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 Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments. 12.00%
300330030000Zinda Balm12.00%
300330030000Zinda Tilismath  12.00%
300330031000Medicaments containing penicillines or streptomycins or their derivatives12.00%
300330032000Medicaments containing other antibiotics12.00%
300330032000Povidone-Iodine Cleaning Solution USP 7.5% w/v12.00%
300330032000Povidone-Iodine Solution IP12.00%
300330032000Sepsonil12.00%
300330032000Sepsonil-DX (Obstetric Cream)12.00%
300330032000Sepsonil-DX III12.00%
300330033100Medicaments containing insulin12.00%
300330033900Medicaments containing other hormones12.00%
300330034000Medicaments containing alkaloids or derivatives thereof12.00%
300330039000Other medicaments12.00%
300330039011Medicaments of Ayurvedic systems12.00%
300330039012Medicaments of Unani systems12.00%
300330039013Medicaments of Siddha12.00%
300330039014Medicaments of Homeopathic System12.00%
300330039015Medicaments of Bio-chemic systems12.00%
300330039090Medicaments other than those given in sub-entries (i) to (v)12.00%
300430040000Medicaments (excluding goods of heading 3002, 3005 or 3006) 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 Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments, put up for retail sale. 12.00%
300430041000Medicaments containing penicillines or streptonycins (put up in packings)12.00%
300430042000Medicaments containing other antibiotics (put up in packings for retail sale12.00%
300430043100Medicaments containing insulin (put up in packings for retail sale)12.00%
300430043200Medicaments containing adrenal cortex hormones (put up in packings)12.00%
300430043900Medicaments containing other hormones (put up in packings for retail sale)12.00%
300430044000Medicaments containing alkaloids or derivatives thereof (put up in packings)12.00%
300430045000Medicaments containing vitamins or other products(put up in packings)12.00%
300430049000Other medicaments (put up in packings for retail sale)12.00%
300430049011Medicaments of Ayurvedic systems12.00%
300430049012Medicaments of Unani systems12.00%
300430049013Medicaments of Siddha12.00%
300430049014Medicaments of Homeopathic System12.00%
300430049015Medicaments of Bio-chemic systems12.00%
300430049090Medicaments other than those given in sub-entries (i) to (v)12.00%
300530050000Wadding, 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.12.00%
300530051000Adhesive dressings and other articles having an adhesive layer12.00%
300530059000Wadding, gauze, bandages, prepared dressings, poultices,similar articles12.00%
300630060000Pharmaceutical goods specified in note 4 to this chapter sterile surgical catgut, similar sterile suture materials (including sterile absorbabale 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 dental adhesion barriers, whether or not absorbable etc., waste pharmaceuticals [other than contraceptives].12.00%
300630060000All types of contraceptivesNIL
300630060000Animal or Human Blood Vaccines5.00%
300630061000Sterile surgical suture materials, sterile laminaria, haemostatics12.00%
300630061010Sterile surgical catgut and similar sterile suture materials and steriletissue adhesives forsugical cound closure12.00%
300630061020Blood grouping reagents12.00%
300630061020Sterilelaminaria and sterile laminaria tents and sterile absorbable sugical / dental haemostatics12.00%
300630063000Opacifying preparations for X-Ray examinations; diagnostic reagents designed to be administered to the patients12.00%
300630064000Dental cements and other dental fillings, bone reconstructions cements12.00%
300630065000First Aid boxes and kits12.00%
300630066000Chemical contraceptive preparations based on hormones, or other products of heading 2937 on spermicides (Contraceptive pills)NIL
300630067000Gel preparations designed to be used in human or veterinary medicines as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments12.00%
300630068000Waste pharmaceuticals12.00%
300030000000Diagnostic kits for detection of all types of hepatitis5.00%
300030000000Desferrioxamine injection or deferiprone5.00%
300030000000Cyclosporin5.00%
300030000000Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name5.00%
300030000000Oral re-hydration salts5.00%
300030000000Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification No.12/2012- Customs, dated the 17th March, 2012, dated the 17th March, 2012
5.00%
300030000000Formulations manufactured from the bulk drugs specified in List 1 of notification No.12/2012-Central Excise, dated the 17th March, 2012, dated the 17th March, 2012.5.00%

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2019-04-03T17:08:21+05:30GST Rate|
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