HSN Code for Medicines with GST Rate 2026: 3004, 3003 & Exempt Drugs
Government data: GST portal HSN directory and CBIC rate notifications. Rates as per 01/2026-Central Tax (Rate), 30 Apr 2026 (in force from 1 May 2026). Last checked 23 Oct 2026.
7 results for “Insulin”
- 17029050HSN0% or 5% or 18%
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey;
Insulin syrup
- 5% Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled
- 5% Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, kh
- 5% Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel
- 18% Artificial honey, whether or not mixed with natural honey
Notification 9/2025-CT(Rate), Schedule I, S. No. 106
- 30043110HSN5%
Medicaments (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 administratio
Insulin injection
Special cases
- 5% Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint o
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/202
Notification 9/2025-CT(Rate), Schedule I, S. No. 234
- 30033100HSN5%
Medicaments (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
Containing insulin
Special cases
- 5% Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint o
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/202
Notification 9/2025-CT(Rate), Schedule I, S. No. 233
- 29371200HSN5% or 18%
Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, derivatives and structural analogues thereof,- including chain modified polypeptides, used primarily as hormones › Insulin and
Insulin and its salts
- 5% Gibberellic acid
- 18% All organic chemicals other than giberellic acid
Notification 9/2025-CT(Rate), Schedule I, S. No. 222
- 300331HSN5%
Medicaments (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
Containing insulin
Special cases
- 5% Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint o
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/202
Notification 9/2025-CT(Rate), Schedule I, S. No. 233
- 300431HSN5%
Medicaments (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 administratio
Containing insulin:
Special cases
- 5% Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint o
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/202
Notification 9/2025-CT(Rate), Schedule I, S. No. 234
- 293712HSN5% or 18%
Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, derivatives and structural analogues thereof,- including chain modified polypeptides, used primarily as hormones
Insulin and its salts
- 5% Gibberellic acid
- 18% All organic chemicals other than giberellic acid
Notification 9/2025-CT(Rate), Schedule I, S. No. 222
HSN codes and GST rates for medicines
From the GST portal HSN list, with the rate from the current CBIC notification. Tap Copy to use the code on your invoice.
- 3001HSN5%
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,
Special cases
- 5% Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint o
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/202
Notification 9/2025-CT(Rate), Schedule I, S. No. 230
- 3002HSN0% or 5%
Human blood; animal blood prepared fortherapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines,toxins, cultures of micro-organisms (excluding yeasts) and other similar products; cell cultures, whether or not modified
- 5% 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 yeast
- 5% Animal or Human Blood Vaccines
- 0% Human Blood and its components
Special cases
- 5% Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint o
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/202
Notification 9/2025-CT(Rate), Schedule I, S. No. 231
- 3003HSN5%
Medicaments (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
Special cases
- 5% Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint o
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/202
Notification 9/2025-CT(Rate), Schedule I, S. No. 233
- 3004HSN5%
Medicaments (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
Special cases
- 5% Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint o
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/202
Notification 9/2025-CT(Rate), Schedule I, S. No. 234
- 3005HSN5%
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
Special cases
- 5% Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint o
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/202
Notification 9/2025-CT(Rate), Schedule I, S. No. 235
- 3006HSN0% or 5%
Pharmaceutical goods specified in note 4 to this chapter
- 5% Animal or Human Blood Vaccines
- 5% 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 steri
- 0% All types of contraceptives
Special cases
- 5% Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint o
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/202
Notification 9/2025-CT(Rate), Schedule I, S. No. 232
- 3011HSN0% or 5% or 18%
Ornamental fish
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3019HSN0% or 5% or 18%
Other live fish
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3021HSN0% or 5% or 18%
Salmonidae, excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3022HSN0% or 5% or 18%
Flat fish (pleutronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae), excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3023HSN0% or 5% or 18%
Tunas (of the genus thunnus), skipjack or stripe-bellied bonito [euthynnus (katsuwonus pelamis), excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3024HSN0% or 5% or 18%
Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp), sardines (sardina pilchardus, sardinops spp), sardinella (sardinella spp.), brisling or sprats (sprattus sprattus), mackerel (scomber scombrus, scomber australascicus, scomber japonicus), jack and horse mackerel (trachurus spp.) cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3025HSN0% or 5% or 18%
Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merluccidae, moridae and muraenolepididae, excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3026HSN0% or 5% or 18%
Other fish, excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3027HSN0% or 5% or 18%
Tilapias (oreochromis spp.), catfish (pangasius spp. silurus spp., clarias spp., ictalurus spp.) carp (cyprinus carpio, carassius carassius, ctenopharyngodon idellus, hypophthalmichthys spp. cirrhinus spp. mylopharyngodon piceus), eels (anguila spp.), nile perch (lates niloticus) and snakeheads (channa spp.) excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3028HSN0% or 5% or 18%
Other fish exculding edible fish offal of sub-headings 0302 91 to 0302 99
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3029HSN0% or 5% or 18%
Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3031HSN0% or 5% or 18%
Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha. oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus, excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3032HSN0% or 5% or 18%
Other salmonidae, excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3033HSN0% or 5% or 18%
Flat fish (pleutronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae), excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3034HSN0% or 5% or 18%
Tunas (of the genus thunnus), skipjack or stripe-bellied bonito [euthynnus (katsuwonus) pelamis], excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3035HSN0% or 5% or 18%
Herrings (clupea harengus, culpea pallasii) and cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3036HSN0% or 5% or 18%
Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae, excluding edible fish offal of sub-headings 0303 91 to 0303 99
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3037HSN0% or 5% or 18%
Other fish, excluding livers and roes
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3038HSN0% or 5% or 18%
Other fish, excluding edible fish offal of sub-headings 0303 91 to 0303 99
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3039HSN0% or 5% or 18%
Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3041HSN0% or 5% or 18%
Fresh or chilled
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3042HSN0% or 5% or 18%
Frozen fillets
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3045HSN0% or 5% or 18%
Other, fresh or chilled
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3046HSN0% or 5% or 18%
Frozen fillets of tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp., carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.)
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3047HSN0% or 5% or 18%
Frozen fillets of fish of bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3048HSN0% or 5% or 18%
Frozen fillets of other fish
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3049HSN0% or 5% or 18%
Other
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3054HSN0% or 5% or 18%
Smoked fish, including fillets
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3055HSN0% or 5% or 18%
Dried fish, whether or not suited but not smoked
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3056HSN0% or 5% or 18%
Fish, salted but not dried or smoked and fish in brine
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3061HSN0% or 5% or 18%
Frozen
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3062HSN0% or 5% or 18%
Not frozen
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3069HSN0% or 5% or 18%
Other
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3072HSN0% or 5% or 18%
Scallops, including queen scallops, of the genera pecten, chlamys or placopecten
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3073HSN0% or 5% or 18%
Mussels (mytilus spp., perna spp.)
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3074HSN0% or 5% or 18%
Cuttle fish and squid
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3075HSN0% or 5% or 18%
Octopus (octopus spp.)
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3078HSN0% or 5% or 18%
Abalone (haliotis spp.) and stromboid conchs (strombus spp.)
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3079HSN0% or 5% or 18%
Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human consumption
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
- 3082HSN0% or 5% or 18%
Sea urchins (strongylocentrotus spp., paracentrotus lividus, loxechinus albus, echinus esculentus)
- 5% Following goods from Natural Menthol 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
- 5% Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts
- 5% All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17 September, 2025]
- 5% Diagnostic kits for detection of all types of hepatitis
Notification 9/2025-CT(Rate), Schedule I, S. No. 224
Quick answer
The HSN code for medicines is 3004 for tablets, capsules, syrups, injections and other medicines in measured doses or retail packs, and 3003 for bulk mixtures not in retail packs. From 22 September 2025, most medicines, including Ayurvedic and homoeopathic ones, attract 5% GST under Notification 9/2025-Central Tax (Rate), while 37 notified life-saving drugs are fully exempt.
The HSN code for medicines is 3004 for finished medicines in measured doses or retail packs: tablets, capsules, syrups, injections, ointments and drops. Bulk mixtures not in retail packs go to 3003, and vaccines and blood products to 3002, all in Chapter 30. From 22 September 2025, most medicines attract 5% GST under Schedule I of Notification 9/2025-Central Tax (Rate), and 37 notified life-saving drugs are fully exempt.
This page lists the Chapter 30 codes with their current rates, explains which medicines are nil-rated, and covers what pharmacies, distributors and manufacturers actually need: billing rules, input tax credit, MRP and old stock, Ayurvedic and homeopathic products, supplements, devices and imports.
HSN codes for medicines and pharmaceutical products
| HSN | What it covers | GST rate |
|---|---|---|
| 3001 | Glands and organs for therapy, their extracts, heparin | 5% |
| 3002 | Human and animal blood for therapy, antisera, vaccines, toxins, cultures, immunological products (including monoclonal antibodies) | 5% (human blood and its components: exempt) |
| 3003 | Medicaments of two or more constituents, not in measured doses or retail packs (bulk formulations) | 5% |
| 3004 | Medicaments in measured doses or retail packs: tablets, capsules, syrups, injections, creams, transdermal patches | 5% |
| 3005 | Medicated wadding, gauze, bandages, dressings, adhesive plasters | 5% |
| 3006 | Sterile sutures, blood-grouping reagents, dental cements, first-aid kits, ostomy items, contraceptives | 5% (contraceptives: exempt) |
| 30 or any chapter | The 37 drugs listed in Annexure I of Notification 10/2025 | Nil |
Under 3004, the common eight-digit lines are 3004 90 99 (other medicaments, the most used line for allopathic formulations), 3004 10 (penicillins and streptomycins), 3004 20 (other antibiotics), 3004 31 (insulin), 3004 39 (other hormones), 3004 50 (vitamins in medicinal doses) and 3004 90 11 to 3004 90 15 for Ayurvedic, Unani, Siddha, Homoeopathic and Bio-chemic medicaments. The search box above shows every line with its rate.
3003 or 3004: the one test that decides
Both headings cover medicaments. The difference is only how the product is put up:
- 3004: in measured doses (each tablet, capsule or ampoule is one dose) or in packs meant for retail sale, such as a strip, bottle or tube with dosage instructions.
- 3003: the same kind of product in bulk, for example a drum of syrup sold to a repacker, or a mixture sold to another manufacturer to make tablets.
Both are at 5%, so the rate does not change, but the code on your invoice and e-way bill must match what is physically moving. A contract manufacturer supplying bulk to a brand owner should use 3003; the brand owner selling strips to distributors uses 3004.
Heading 3004 excludes goods of 3002, 3005 and 3006. A vaccine is 3002 even when it comes in a retail vial, and a medicated bandage is 3005, not 3004.
GST rate on medicines in 2026
The GST 2.0 reform changed medicines more than most sectors:
| Item | Before 22 Sept 2025 | From 22 Sept 2025 |
|---|---|---|
| Most medicines (3003, 3004) | 12% | 5% |
| Ayurvedic, Unani, Siddha, Homoeopathic medicines | 12% | 5% |
| Specified life-saving drugs (Annexure I) | 5% or 12% | Nil |
| Insulin, ORS, cyclosporin, deferiprone | 5% | 5% |
| Bandages and medicated dressings (3005) | 12% | 5% |
| Diagnostic test kits | 12% | 5% |
| Medical-grade oxygen | 12% | 5% |
| Medical thermometers | 18% | 5% |
| Contraceptives, human blood | Exempt | Exempt |
The main 5% entries are Schedule I, S. No. 225 (insulin, ORS and a few others), S. No. 226 ("all drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs"), and S. Nos. 228 to 236 for Chapter 30 headings and traditional systems. The government kept most medicines at 5% rather than exempting them so that manufacturers can still claim input tax credit; a full exemption would have blocked that credit and pushed costs up.
Several popular websites and AI answers still say ORS is nil-rated, or that medicines are at 12%. Both are wrong today. ORS is at 5% under S. No. 225, and the 12% rate ended on 21 September 2025.
The 37 life-saving drugs exempt from GST
S. No. 113 of Notification 10/2025-Central Tax (Rate) exempts the drugs listed in its Annexure I, whatever chapter they fall in. Most are for cancer, rare genetic diseases and serious chronic conditions. The list has 37 entries:
- Gene therapy
- Agalsidase beta
- Imiglucerase
- Eptacog alfa activated recombinant coagulation factor VIIa
- Onasemnogene abeparvovec
- Asciminib
- Mepolizumab
- Pegylated liposomal irinotecan
- Daratumumab
- Daratumumab subcutaneous
- Teclistamab
- Amivantamab
- Alectinib
- Risdiplam
- Obinutuzumab
- Polatuzumab vedotin
- Entrectinib
- Atezolizumab
- Spesolimab
- Velaglucerase alfa
- Agalsidase alfa
- Rurioctocog alfa pegol
- Idursulphatase
- Alglucosidase alfa
- Laronidase
- Olipudase alfa
- Tepotinib
- Avelumab
- Emicizumab
- Belumosudil
- Miglustat
- Velmanase alfa
- Alirocumab
- Evolocumab
- Cystamine bitartrate
- C1-inhibitor injection
- Inclisiran
A drug not on this list is at 5% even if it is used for a serious illness. The exemption follows the name of the drug, so check the generic name on the pack against the list, not the brand.
Ayurvedic, Unani, Siddha and Homoeopathic medicines
Traditional-system medicines are classified in the same Chapter 30 headings as allopathic ones, with their own eight-digit lines: 3003 90 11 to 3003 90 15 in bulk and 3004 90 11 to 3004 90 15 in retail packs. They are taxed at 5%, not exempt.
- Classical formulations made exactly to the authoritative books listed in the First Schedule to the Drugs and Cosmetics Act, 1940 (or the homoeopathic pharmacopoeias), and sold under the book name, are covered by S. No. 229.
- Proprietary Ayurvedic medicines sold under a brand are also medicaments if they are meant for treating or preventing a disease, and stay at 5%.
- Herbal cosmetics and wellness products, such as a herbal face cream or hair oil sold for grooming, are not medicaments. They go to Chapter 33 and carry that chapter's rate. The label claim and the licence (drug licence or cosmetic licence) usually decide this.
Vitamins, supplements and nutraceuticals
A product does not become a medicine because it is sold in a chemist's shop. Vitamins and minerals put up in measured doses for treating a deficiency are medicaments under 3004 50 and taxed at 5%. Protein powders, health drinks and "nutraceutical" supplements licensed under FSSAI as food are usually classified as food preparations under 2106, where the rate depends on that entry. Courts have looked at the label, the composition, how it is prescribed and how it is licensed. If a product is sold as both, get the classification settled before you fix the price.
Medical devices and items sold in pharmacies
| Item | HSN | GST rate |
|---|---|---|
| Surgical and medical instruments, syringes, needles | 9018 | 5% |
| Clinical thermometers | 9025 | 5% |
| Glucometers and test strips, diagnostic apparatus | 9027 / 3822 | 5% |
| Surgical and examination rubber gloves | 4015 | 5% |
| Medical-grade oxygen | 2804 40 10 | 5% |
| Sanitary napkins, diapers (9619) | 9619 | Sanitary napkins exempt; other listed 9619 goods 5% |
| Hearing aids | 9021 | Exempt |
| Hospital beds and medical furniture | 9402 | 18% |
| Soaps, shampoos, cosmetics | 33 / 34 | 5% or 18% by entry |
A pharmacy's bill can carry three rates: medicines at 5%, a hearing aid exempt and a cosmetic at 18%. Set each item's code in the billing master, not one "medical" rate for the store.
APIs and bulk drugs
Active pharmaceutical ingredients are mostly organic chemicals of Chapter 29 (for example vitamins in 2936, antibiotics in 2941). S. No. 226 covers "all drugs and medicines including their salts and esters", and "formulations manufactured from bulk drugs". Whether a bulk drug itself falls in that entry, or in the 18% residual entry for chemicals, depends on the product and has been argued both ways. Many API makers charge 18%. If you buy APIs at 18% and sell formulations at 5%, you build up credit, which brings in the inverted duty refund below.
Input tax credit and inverted duty for pharma businesses
- Pharmacies and distributors: credit is available on medicines bought at 5% and sold at 5%. Credit on rent, software, packing and other inputs at 18% is also available.
- Exempt drugs: a pharmacy that sells Annexure I drugs makes an exempt supply. Credit on purchases of those drugs is not available, and common credit must be split under Rule 42 between taxable and exempt sales.
- Manufacturers: with outputs at 5% and many inputs (APIs, packing, machinery services) at 18%, credit piles up. Section 54(3) allows a refund of the unused credit from this inverted duty structure, by the formula in Rule 89(5). The refund does not cover credit on input services or capital goods.
- Hospitals: healthcare services are exempt, so medicines supplied to in-patients as part of treatment are part of an exempt composite supply, and the hospital's credit on them is blocked. Medicines sold over the counter by a hospital pharmacy to the public are a taxable sale at 5%.
MRP, old stock and the rate cut
MRP on medicines includes GST. When the rate fell from 12% to 5% on 22 September 2025, the government allowed stock already in the market to be sold without relabelling, provided the manufacturer issued revised price lists to dealers and retailers and the reduced price was passed on at billing. Two practical points still come up:
- Do not add GST on top of the MRP. Work the tax out of the price: tax = MRP × 5 ÷ 105.
- Price control under the Drugs (Prices Control) Order applies on top of GST. A scheduled formulation's ceiling price includes GST at the current rate.
Worked example: a chemist's bill
| Item | Code | Taxable value | Rate | GST |
|---|---|---|---|---|
| Antibiotic tablets (strip) | 3004 20 | ₹180 | 5% | ₹9 |
| Insulin pen | 3004 31 | ₹600 | 5% | ₹30 |
| Glucometer test strips | 3822 | ₹800 | 5% | ₹40 |
| Face wash | 3304 | ₹250 | 18% | ₹45 |
| Total | - | ₹1,830 | - | ₹124 |
Within the state, the ₹124 is split into ₹62 CGST and ₹62 SGST. For a hospital or clinic buying from a distributor in another state, the whole amount is IGST.
Physician samples, free quantity schemes and trade discounts
- Physician samples: samples given free to doctors are not a supply, so no GST is charged on them. But credit on the goods given away as samples is blocked under Section 17(5)(h), and must be reversed. CBIC Circular 92/11/2019-GST confirms this.
- Free quantity (10+1, 12+2 schemes): the extra strips are not free gifts. The distributor or retailer pays one price for the whole lot, so GST is charged on the price actually paid, and no credit reversal is needed for the "free" quantity.
- Discount on the invoice: reduces the taxable value, so GST is on the net price.
- Discount after the sale: reduces tax only if it was agreed before the sale, can be linked to specific invoices, and the buyer reverses the matching credit, as Section 15(3) of the CGST Act requires. Otherwise it is a financial credit note with no GST effect.
Expired, damaged and returned medicines
Expiry is a routine cost in pharma, and it has a GST side that many stores miss:
- Returned to the supplier: the supplier issues a credit note and reduces its tax, within the time limit of Section 34 (30 November after the end of the financial year of the sale). You reverse the matching credit.
- Destroyed at your end: goods destroyed, lost or written off cannot carry credit. Section 17(5)(h) requires reversal of the credit taken on them. Keep the destruction record, especially if a drug inspector or pollution control agency supervises it.
- Replaced by the company: if the manufacturer replaces expired stock free of charge, treat it with the supplier as a return and fresh supply, so both sides' books match.
Composition scheme for small chemists
A medical store with turnover up to ₹1.5 crore (₹75 lakh in some special category states) can opt for the composition scheme and pay 1% of turnover (0.5% CGST plus 0.5% SGST) instead of 5% on each sale. The trade-offs:
- No input tax credit on purchases.
- No tax can be charged to the customer; the store issues a bill of supply.
- No sales to other states.
- Quarterly payment in CMP-08 and an annual return in GSTR-4.
With medicines now at 5%, the saving from composition is smaller than it was at 12%, and stores that sell to clinics and nursing homes (which may want a tax invoice) usually stay in the regular scheme.
Online pharmacies and veterinary medicines
Medicines sold through an e-commerce platform carry the same 5% rate. The platform deducts tax collected at source at 0.5% of net taxable sales under Section 52, which the seller can use to pay its tax. Veterinary medicines are medicaments of Chapter 30 too, and S. No. 226 and S. No. 228 put them at 5%. Feed supplements for animals are usually classified under 2309 and follow that entry.
HSN digits on pharma invoices and returns
- Turnover up to ₹5 crore: at least 4 digits (3004) on B2B invoices; optional on B2C.
- Above ₹5 crore: 6 digits (3004 90) on all invoices and e-invoices.
- Imports and exports: 8 digits (3004 90 99) on the bill of entry and shipping bill.
- GSTR-1 Table 12: HSN-wise summary with B2B and B2C tabs, codes chosen from the portal list. Report nil-rated drugs separately from 5% medicines under the same heading.
Batch number and expiry date are required on the invoice under the Drugs and Cosmetics Rules for sales by wholesalers, not under GST, but they belong on the same bill.
Importing and exporting medicines
An imported formulation under 3004 90 99 pays basic customs duty (10% for most lines), the agriculture infrastructure cess where notified, the social welfare surcharge, and IGST of 5% on the value plus duties. Imports of several drugs need registration with the drug regulator. Exports are zero-rated: under a Letter of Undertaking without IGST, with a refund of unused credit, or with IGST paid and refunded. India is a large exporter of formulations, and most refund delays we see come from a mismatch between the eight-digit code or invoice value on the GST return and on the shipping bill.
Example from our GST work: we handle GST for a Gujarat-based medicine trading and export business registered in two states. For a business like this, a rate change has to be applied in the billing master of every GSTIN on the day it takes effect. If one branch keeps billing at the old 12% for even a few days, the excess tax collected cannot be kept: it must be deposited, and each affected buyer's invoice corrected with a credit note. The same business also has to keep its export invoices and shipping bills on identical eight-digit codes, or the IGST refund stalls.
Common mistakes in GST on medicines
Old 12% rate still in the software
Any medicine bill at 12% after 21 September 2025 is wrong. Under Section 76, tax collected in excess must be paid to the government even if it was not due.
Treating every chemist item as 5%
Cosmetics, toiletries, some supplements and hospital furniture are not medicines and carry their own rates.
Claiming credit on exempt drugs
Credit on Annexure I drugs is not available. Reverse it, and split common credit under Rule 42.
Using 3004 for vaccines or dressings
Vaccines are 3002 and medicated dressings 3005. The rate may be the same, but the code is wrong.
Charging CGST and SGST on supplies to another state
A distributor supplying a hospital in another state must charge IGST. Our team often sees this with multi-state pharma distributors who bill from one GSTIN and deliver in another state.
GST registration for a pharmacy or pharma distributor
A medical store selling only goods must register once turnover crosses ₹40 lakh a year (₹20 lakh in some special category states). Selling online or to buyers in other states needs registration from the start. A drug licence is separate from GST registration and is needed whatever your turnover. Our GST registration service handles the application, and our tax consultants help with rate setup, inverted duty refunds and returns. Check other products in the HSN code finder or the GST rate finder.
Official sources: CBIC rate notifications (Notification 9/2025-Central Tax (Rate), Schedule I, S. Nos. 225 to 236; Notification 10/2025-Central Tax (Rate), S. Nos. 113 to 115 and Annexure I) · GST portal: Search HSN Code.
Frequently asked questions
What is the HSN code for medicines?
Medicines in measured doses or retail packs, such as tablets, capsules, syrups, injections and ointments, are classified under 3004. Bulk medicaments not put up in doses or retail packs are 3003, and vaccines, blood products and similar items are 3002. The most common 8-digit line for allopathic formulations is 3004 90 99.
What is the GST rate on medicines in 2026?
Most medicines are taxed at 5% from 22 September 2025. The 37 drugs listed in Annexure I of Notification 10/2025-Central Tax (Rate), mostly for cancer, rare diseases and serious chronic conditions, are exempt. Human blood and its components and all contraceptives are also exempt. Earlier rates of 12% and 18% on medicines no longer apply.
Is GST on medicines 5% or 12%?
Medicines are now at 5%. The 12% rate that applied to most formulations ended on 21 September 2025, and the change applies to sales from 22 September 2025. A bill at 12% after that date is wrong, and the seller should correct it. Stock bought earlier at 12% can still be sold at 5%.
What is HSN code 30049099?
HSN code 3004 90 99 is the eight-digit line for other medicaments in measured doses or retail packs, not covered by the more specific lines above it. It is the most common code used for allopathic tablets, capsules and syrups. It is taxed at 5% unless the drug appears in the exempt list of Notification 10/2025.
What is the HSN code for Ayurvedic medicines?
Ayurvedic, Unani, Siddha, Homoeopathic and Bio-chemic medicines are classified under 3004 90 11 to 3004 90 15 when sold in retail packs, and under 3003 90 11 to 3003 90 15 when sold in bulk. They are taxed at 5%. Ayurvedic cosmetics and food products sold under the same brand have their own codes and rates.
Which medicines are exempt from GST?
The 37 drugs listed in Annexure I of Notification 10/2025-Central Tax (Rate) are exempt. Most are used to treat cancer, rare genetic diseases and serious chronic conditions. Human blood and its components and all contraceptives are exempt as well. A pharmacy selling these must issue a bill of supply for them and cannot claim related credit.
Is ORS exempt from GST?
No. Oral rehydration salts are not exempt. They are taxed at 5% under Schedule I, S. No. 225 of Notification 9/2025, in the same entry as insulin. Some websites and AI answers still describe ORS as tax-free, but that is not correct for sales made from 22 September 2025 onwards.
What is the GST on vitamins and supplements?
Vitamins in measured doses that are used to treat a deficiency are medicaments under 3004 and taxed at 5%. Supplements licensed as food under FSSAI, such as protein powders and health drinks, are usually food preparations under 2106 and taxed at that entry's rate. The licence and label claims decide the classification.
What is the HSN code for vaccines and bandages?
Human vaccines are classified under 3002 41 since 2022 and are taxed at 5%. Medicated wadding, gauze, bandages and adhesive plasters fall under 3005, also at 5% from 22 September 2025. First-aid kits sold as a set are classified by the item that gives them their essential character, usually the dressings inside.
Can a pharmacy claim input tax credit?
Yes. A pharmacy can claim credit on medicines and other inputs used for taxable sales. Credit is not allowed on exempt drugs, and credit on common items such as rent or software must be split between taxable and exempt sales under Rule 42. Purchase invoices must show the pharmacy's GSTIN to qualify.
Can pharma manufacturers get a refund of excess credit?
Yes. If inputs are taxed at a higher rate than the 5% output rate, the unused credit can be refunded under Section 54(3) of the CGST Act as an inverted duty structure, using the formula in Rule 89(5). Credit on input services and capital goods is not refunded, so plan purchases and claims carefully.
Do I add GST to the MRP of medicines?
No. The MRP already includes GST, and a chemist cannot charge more than the MRP. The tax inside the MRP for a 5% medicine is MRP × 5 ÷ 105. For example, a strip with an MRP of ₹105 contains ₹5 of GST and has a taxable value of ₹100 on the bill.
What is the GST on medical devices like thermometers and glucometers?
Clinical thermometers under 9025, glucometers under 9027, diagnostic kits and test strips under 3822 and surgical instruments under 9018 are taxed at 5% from 22 September 2025. Many of these were at 12% or 18% earlier. Check the exact entry for other devices, as a few still fall in the 18% schedule.
Are medicines given to hospital in-patients taxed?
No. Medicines, implants and consumables given to in-patients as part of their treatment form part of the exempt health care service of the hospital. Medicines sold over the counter by a hospital pharmacy to out-patients or visitors are taxed at 5% like any other pharmacy sale, with a separate tax invoice.
How many HSN digits should a chemist show on the bill?
A chemist with turnover up to ₹5 crore in the previous year must show at least 4 digits, such as 3004, on B2B invoices; on B2C bills it is optional. Above ₹5 crore, at least 6 digits are needed on all invoices. Imports and exports of medicines need all 8 digits on customs documents.
Sources: GST portal HSN/SAC directory (updated 23 Oct 2026) · CBIC rate notifications: 9/2025-Central Tax (Rate) as amended up to 01/2026-Central Tax (Rate), 30 Apr 2026 (in force from 1 May 2026); services under 11/2017-Central Tax (Rate) as amended. Rates are the total GST (CGST + SGST, or IGST). Content updated .
Reviewed By
Expert for this topic GST classification and rates
Abhinay rai
Founder
Abhinay rai is a Founder specialising in GST classification and rates. The codes, rates and examples on this page are checked against the GST portal HSN directory and the current CBIC rate notifications, and are updated when a new notification is issued.