GST Rates & HSN Codes on Medicines, Drugs & Pharmaceuticals

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
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 28/06/2017
3002 Human Blood and its components NIL 28/06/2017
3002 Animal or Human Blood Vaccines 5 28/06/2017
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 28/06/2017
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 28/06/2017
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 28/06/2017
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 28/06/2017
3006 All types of contraceptives NIL 28/06/2017
3006 Animal or Human Blood Vaccines 5 28/06/2017
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 28/06/2017
30 Insulin 5 28/06/2017
30 Diagnostic kits for detection of all types of hepatitis 5 28/06/2017
30 Desferrioxamine injection or deferiprone 5 28/06/2017
30 Cyclosporin 5 28/06/2017
30 Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name 5 28/06/2017
30 Oral re-hydration salts 5 28/06/2017
30 Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule 5 28/06/2017
30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 5 28/06/2017
30 Medicaments (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 pharmacopoeia 5 13/10/2017
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 28/06/2017
30 Nicotine polacrilex gum 18 28/06/2017

Disclaimer:Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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