Last updated: December 17th, 2024 4:19 PM

HSN Code and GST Rate for Medicines and Pharmaceuticals

In this article, we look at the HSN Code and GST Rate for Medicines and Pharmaceuticals in India. Pharmaceutical products and medicines are classified under chapter 30 of the HSN code. Read the detailed analysis of the GST rate for medicines.

HSN Code			HSN Code Description	Import Policy		Policy Conditions			GST Rate in Percentage
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			Import under this heading are subject to Wildlife (Protection) Act, 1972 (as amended from time to time) and CITES.
3001 20			Extracts of glands or other organs or of their secretions:
3001 20 10			Liquid extracts of liver	Free					12
3001 20 20			Liver extracts, dry	Free					12
3001 20 30			Snake Venom	Free					12
3001 20 90			Other	Free					12
3001 90			Other:
3001 90 10			Of human origin	Free					12
			Other:
3001 90 91			Heparin and its salts	Free					12
3001 90 99			Other	Free					12
3002			HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA AND OTHER BLOOD FRACTIONS AND MODIFIED IMMUNOLOGICAL PRODUCTS, WHETHER OR NOT MODIFIED OR OBTAINED BY MEANS OF BIOTECHNOLOGICAL PROCESSES; VACCINES, TOXINS, CULTURES OF MICRO-ORGANISMS (EXCLUDING YEASTS) AND SIMILAR PRODUCTS
3002 10			Antisera and other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:
3002 11
3002 11 00			Malaria diagnostic test kits	Free
3002 12			Antisera and other blood fractions:
3002 12 10			For diphtheria	Free
3002 12 20			For tetanus	Free
3002 12 30			For rabies	Free
3002 12 40			For snake venom	Free
3002 12 90			Other	Free
3002 13			Immunological products, unmixed, not put up in measured doses or in forms or packing’s for retail sale:
3002 13 10			Immunological products, unmixed, not put up in measured doses or in forms or packing’s for retail sale	Free
3002 14			Immunological products, mixed, not put up in measured doses or in forms or packing’s for retail sale:
3002 14 10			Immunological products, mixed, not put up in measured doses or in forms or packing’s for retail sale	Free
3002 15
3002 15 00			Immunological products, put up in measured doses or in forms or packing’s for retail sale	Free
3002 19
3002 19 00			Other	Free
3002 20			Vaccines for human medicine:
			Single Vaccines:
3002 20 11			For cholera and typhoid	Free
3002 20 12			For hepatitis	Free
3002 20 13			For tetanus	Free
3002 20 14			For polio	Free
3002 20 15			For tuberculosis	Free
3002 20 16			For rabies	Free
3002 20 17			For Japanese encephalitis	Free
3002 20 18			For whopping cough (pertussis)	Free
3002 20 19			Other	Free
			Mixed vaccines:
3002 20 21			For diphtheria, pertussis and tetanus (DPT)	Free
3002 20 22			For diphtheria and tetanus (DT)	Free
3002 20 23			For measles, mumps, and rubella (MMR)	Free
3002 20 24			For typhoid-paratyphoid (TAB) or typhoid- paratyphoid-cholera (TABC)	Free
3002 20 29			Other	Free
3002 30 00			Vaccines for veterinary medicine	Free
3002 90			Other:
3002 90 10			Human blood	Free		Import will be subject to Policy Condition 1 to the Chapter.
3002 90 20			Animal blood prepared for therapeutic, prophylactic or diagnostic uses	Free
3002 90 30			Cultures of micro-organisms (excluding yeast)	Free
3002 90 40			Toxins	Free
3002 90 90			Other	Free
3003			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
3003 10 00			Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives	Free		Imports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act.			12
3003 20 00			Other, containing antibiotics	Free					12
			Other, containing hormones or other products of heading 2937:
3003 31 00			Containing insulin	Free					12
3003 39 00			Other	Free					12
			Other, containing alkaloids or derivatives thereof:
3003 41
3003 41 00			Containing ephedrine or its salts	Free					12
3003 42
3003 42 00			Containing pseudoephedrine (INN) or its salts	Free					12
3003 43
3003 43 00			Containing norephedrine or its salts	Free					12
3003 49
3003 49 00			Other	Free					12
3003 60
3003 60 00			Other, containing active antimalarial principles described in Sub-heading Note 2 to this Chapter	Free					12
3003 90			Other:
			Ayurvedic, Unani, Siddha, Homoeopathic or bio- chemic systems medicaments:
3003 90 11			Of Ayurvedic System	Free					12
3003 90 12			Of Unani systems	Free					12
3003 90 13			Of Siddha system	Free					12
3003 90 14			Of Homoeopathic System	Free					12
3003 90 15			Of Bio-chemic system	Free					12
			Menthol crystals and Milk of Magnesia:
3003 90 21			Menthol crystals	Free					12
3003 90 22			Milk of Magnesia	Free					12
			Bovine Albumin and drugs of animal origin, Merbromine National Formulary XII (Mercurochrome), Calcium Sennoside, Anaesthetic agents used in human or veterinary medicine or surgery, Aluminium hydroxide gel:
3003 90 31			Bovine Albumin and drugs of animal origin	Free					12
3003 90 32			Merbromine National Formulary XII (mercurochrome)	Free					12
3003 90 33			Calcium Sennoside	Free					12
3003 90 34			Anaesthetic agents used in human or veterinary medicine or surgery	Free					12
3003 90 35			Aluminium hydroxide gel	Free					12
3003 90 36			Ketamine	Free					12
3003 90 90			Other	Free					12
3004			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
3004 10			Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:
3004 10 10			Penicillins	Free		Imports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act.			12
3004 10 20			Ampicillin	Free					12
3004 10 30			Amoxycillin	Free					12
3004 10 40			Becampicillin	Free					12
3004 10 50			Cloxacillin	Free					12
3004 10 60			Ampicillin and Cloxacillin combinations	Free					12
3004 10 70			Streptomycin	Free					12
3004 10 90			Other	Free					12
3004 20			Other, containing antibiotics:
			Cephalosporins and their derivatives:
3004 20 11			Cefazolin	Free					12
3004 20 12			Cephalexin	Free					12
3004 20 13			Ciprofloxacin	Free					12
3004 20 14			Cefoxitin	Free					12
3004 20 19			Other	Free					12
3004 20 20			Sulfonamides and Cotrimoxazole	Free					12
			Fluoroquinolones:
3004 20 31			Norfloxacin	Free					12
3004 20 32			Nalidixic acid	Free					12
3004 20 33			Ciprofloxacin	Free					12
3004 20 34			Ofloxacin	Free					12
3004 20 39			Other	Free					12
			Tetracyclines:
3004 20 41			Chlortetracycline	Free					12
3004 20 42			Oxytetracycline	Free					12
3004 20 49			Other	Free					12
3004 20 50			Chloramphenicol	Free					12
			Macrolide:
3004 20 61			Erythromycin	Free					12
3004 20 62			Roxithromycin	Free					12
3004 20 63			Clarithromycin	Free					12
3004 20 64			Azithromycin	Free					12
3004 20 69			Other	Free					12
3004 20 70			Cefadroxil	Free					12
			Other:
3004 20 91			Isoniazid	Free					12
3004 20 92			Rifampicin	Free		Imports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act.			12
3004 20 93			Pyrazinamide	Free					12
3004 20 94			Ethambutol	Free					12
3004 20 95			Clindamycin	Free					12
3004 20 96			Vancomycin	Free					12
3004 20 97			Polymyxin B and Colistin	Free					12
3004 20 99			Other	Free					12
			Other, containing hormones and other products of heading 2937:
3004 31			Containing insulin:	Free
3004 31 10			Insulin injection	Free					12
3004 31 90			Other	Free					12
3004 32 00			Containing corticosteroid hormones, their derivatives or structural analogues	Free					12
3004 39			Other:
			Pituitary hormones; Prednisolone; Dexamethasone; Danazol; Other progestogen and oestogen group hormones:
3004 39 11			Pituitary hormones	Free					12
3004 39 12			Prednisolone	Free					12
3004 39 13			Dexamethasone	Free					12
3004 39 14			Danazol	Free					12
3004 39 19			Other progestogen and oestogen group hormones	Free					12
			Gonadotrophins and luteinising hormone:
3004 39 21			Gonadotrophins	Free					12
3004 39 22			Luteinising hormone	Free					12
3004 39 90			Other	Free					12
3004 40			Other, containing alkaloids or derivatives thereof:
3004 41
3004 41 00			Containing ephedrine or its salts	Free					12
3004 42
3004 42 00			Containing pseudoephedrine (INN) or its salts	Free					12
3004 43									12
3004 43 00			Containing norephedrine or its salts	Free
3004 49			Other:
3004 49 10			Atropine and salts thereof	Free					12
3004 49 20			Caffeine and salts thereof	Free					12
3004 49 30			Codeine and derivatives, with or without ephedrine hydrochloride	Free
3004 49 40			Ergot preparations, ergotamine and salts thereof	Free					12
3004 49 50			Papaverine hydrochloride	Free					12
3004 49 60			Bromohexin and salbutamol	Free					12
3004 49 70			Theophylline and salts thereof	Free					12
3004 49 90			Other	Free					12
3004 50			Other, containing vitamins or other products of heading 2936:”;
3004 50 10			Haematinic and Erythropoietin preparations	Free					12
3004 50 20			Preparations of minerals and their supplements	Free					12
			Preparations of vitamins:
3004 50 31			Of Vitamin A	Free					12
3004 50 32			Of Vitamin B1 and B2 and their salts thereof	Free					12
3004 50 33			Of Vitamin B9	Free					12
3004 50 34			Of Vitamin B12	Free					12
3004 50 35			Of Vitamin C	Free					12
3004 50 36			Of Vitamin D	Free					12
3004 50 37			Of Vitamin E	Free					12
3004 50 39			Other	Free					12
3004 50 90			Other	Free					12
3004 60
3004 60 00			Other, containing active antimalarial principles described in Sub-heading Note 2 to this Chapter	Free					12
3004 90			Other:
			Ayurvedic, Unani, Homoeopathic, Siddha or Bio- chemic systems medicaments, put up for retail sale:
3004 90 11			Of Ayurvedic System	Free					12
3004 90 12			Of Unani systems	Free					12
3004 90 13			Of Siddha system	Free					12
3004 90 14			Of Homoeopathic System	Free					12
3004 90 15			Of Bio-chemic system	Free					12
			Anthelmintics drugs; Antiamoebic and other Antiprotozal drugs; Antifungal drugs:
3004 90 21			Anthelmintics and preparations thereof	Free					12
3004 90 22			Metronidazole	Free					12
3004 90 23			Tinidazole	Free					12
3004 90 24			Secnidazole	Free					12
3004 90 25			Diloxamide Furoate	Free					12
3004 90 26			Sodium Stibogluconate	Free					12
3004 90 27			Pentamidine	Free					12
3004 90 29			Other	Free					12
			Antihistaminics drugs; Antacids preparations;
			Antiulcer drugs; Antiemetics and other Gastrointestinal drugs:
3004 90 31			Promethazine, Chlorphenimiramine, Astemizole and Ceteirizine	Free					12
3004 90 32			Sodium bicarbonate, Magnesium hydroxide (Milk of Magnesia), Magnesium carbonate, Magnesium trisilicate, Aluminium hydroxide gel, Magaldarate and combinations thereof	Free					12
3004 90 33			Cimetidine, Rantidine, Nizatidine and Roxatidine	Free					12
3004 90 34			Omeprazole and Lansoprazole	Free					12
3004 90 35			Dicyclomine, Metoclopramide and Dexamethasone and Ondansetron	Free					12
3004 90 36			Chenodiol and Ursodiol	Free					12
3004 90 39			Other	Free					12
			Anticancer drugs:
3004 90 41			Cyclophosphamide	Free					12
3004 90 42			Methotrexate, 5-fluorouracil(5-FU) and Ftorafur	Free					12
3004 90 43			Bincristine and Vinblastine	Free					12
3004 90 44			Paclitaxel and Docetaxel	Free					12
3004 90 45			Etoposide	Free					12
3004 90 46			Actinomycin D-Dactinomycin and Doxorubicin	Free					12
3004 90 47			L-Asparaginase, Cisplatin and Carboplatin	Free					12
3004 90 48			Tamoxifen	Free					12
3004 90 49			Other	Free					12
			Antitubercular drugs; Antileprotic drugs; Antimalarial drugs:
3004 90 51			Isoniazid	Free					12
3004 90 52			Rifampicin	Free		Imports are permitted subject to Registration and other requirements as administered by Drug Controller General of India under the provisions of Drugs and Cosmetics Act.			12
3004 90 53			Pyrazimamide and Ethambutol	Free					12
3004 90 54			Streptomycin	Free					12
3004 90 55			Dapsone(DDS), Acedapsone (DADDS), Solopsone and Clofazimine	Free					12
3004 90 56			Chloroquine, Amodiaquine, Mefloquine, Quinine, Chloroguamamide, Pyrimethamine	Free					12
3004 90 57			Other Antitubercular drugs	Free					12
3004 90 58			Other Antileprotic drugs	Free					12
3004 90 59			Other Antimalarial drugs	Free					12
			Nonsteroidal antiinflammatory, analgesics and antipyratic drugs:
3004 90 61			Analgin with or without other compounds such as paracetamol	Free					12
3004 90 62			Acetyl salicylic acid (Aspirin) and formulations thereof	Free					12
3004 90 63			Ibuprofen with or without paracetamol or other compunds	Free					12
3004 90 64			Oxyphen butazone, Phenyl butazone and formulations thereof	Free					12
3004 90 65			Indomethacin	Free					12
3004 90 66			Mephenamic acid, dactofenac sodium, Piroxicam, Tenoxicam and Meloxicam	Free					12
3004 90 67			Ketorolac, Nimesulide, Mabumetone and Nefopam	Free					12
3004 90 69			Other	Free					12
			Antihepertensive drugs:
3004 90 71			Captopril, Enalapril, Lisimopril, Perimdopril and Ramipril	Free					12
3004 90 72			Verapamil, Nifedipine, Amlodipine and Lacidipine	Free					12
3004 90 73			Losartam	Free					12
3004 90 74			Propranolol, Metoprolol, Atenolol and Labetalol	Free					12
3004 90 75			Prazosin, Terazosin, Phentolamine and Phenoxybenzamime	Free					12
3004 90 76			Clonidine, Methyldopa	Free					12
3004 90 77			Hydralazine, Minoxidil and Diazoxide	Free					12
3004 90 79			Other	Free					12
			Antiepiliptic drugs; Sulfa drugs not elsewhere specified or included, Preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; Oral rehydration salts; Antibacterial formulations not elsewhere specified or included, Sedatives and Tranquilizers:
3004 90 81			Phenobarbitone, Memphobarbitone, Primidone, Phenytoin, Carbamazepine, Ethosuximide, Valporic acid (Sodium valporate), Diazepam, Lamotrigine, Gabapentin, Bigabatrin, Phenacemide, Trimethadione and Acetazolamide	Free					12
3004 90 82			Other Antiepileptic drugs	Free					12
3004 90 83			Sulpha drugs not elsewhere specified or included	Free					12
3004 90 84			Preparations of Enzymes	Free					12
3004 90 85			Veterinary medicinal preparations, not for human use, not elsewhere specified or included	Free					12
3004 90 86			Oral rehydration salts	Free					12
3004 90 87			Antibacterial formulations, not elsewhere specified or included	Free					12
3004 90 88			Sedatives	Free					12
3004 90 89			Tranquilizers	Free					12
			Other:
3004 90 91			Salbutamol, Terbutaline, Ephedrine, Salmeterol and Methyl xanthimes	Free					12
3004 90 92			Plasma expanders	Free					12
3004 90 93			Chloropheniramine Maleate, with or without other compounds (excluding steriods and alkaloids)	Free					12
3004 90 94			Theophylline, Aminophylline and other Broncho dilators	Free					12
3004 90 95			Carcino-chemotherapeutic drugs not elsewhere specified or included	Free					12
3004 90 96			Ketamine	Free					12
3004 90 99			Other	Free					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
3005 10			Adhesive dressings and other articles having an adhesive layer:
3005 10 10			Adhesive guaze	Free					12
3005 10 20			Adhesive tape	Free					12
3005 10 90			Other	Free					12
3005 90			Other:
3005 90 10			Cotton wool, medicated	Free					12
3005 90 20			Poultice of Kaolin	Free					12
3005 90 30			Lint, medicated	Free					12
3005 90 40			Bandages	Free					12
3005 90 50			Burn therapy dressing soaked in protective gel	Free					12
3005 90 60			Micro pores surgical tapes	Free					12
3005 90 70			Corn removers and callous removers	Free					12
3005 90 90			Other	Free					12
3006			PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER
3006 10			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 dental adhesion barriers, whether or not absorbable:						12
3006 10 10			Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure	Free					12
3006 10 20			sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable	Free					12
3006 20 00			Blood grouping reagents	Free
3006 30 00			Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patient	Free
3006 40 00			Dental cements and other dental fillings; bone reconstruction cements	Free
3006 50 00			First-aid boxes and kits	Free
3006 60			Chemical contraceptive preparations based on hormones, or on other products of heading 2937 or on spermicides:	Free
3006 60 10			Based on hormones	Free					0
3006 60 20			Based on other products of heading 2937	Free					0
3006 60 30			Based on spermicides	Free					0
3006 70 00			Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments	Free
			Other:
3006 91 00			Appliances identifiable for ostomy use	Free
3006 92 00			Waste Pharmaceuticals	Restricted					12

Read on GST Rate and HSN Code for Mechanical and Electrical Appliances However, this chapter does not cover:

• Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) other than nutritional preparations for intravenous administration (Section IV);
• Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 2106 or 3824);
• Plasters specially calcined or finely ground for use in dentistry (heading 2520);
• Aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading 3301);
• Preparations  of  headings  3303  to  3307,  even  if  they  have  therapeutic  or prophylactic properties;
• Soap or other products of heading 3401 containing added medicaments;
• Preparations with a basis of plaster for use in dentistry (heading 3407); or
• Blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).

For the purposes of heading 3002, the expression “immunological products” applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony-stimulating factors (CSF). For the purpose of headings 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated as unmixed products:

• Unmixed products dissolved in water;
• All goods of Chapter 28 or 29; and
• Simple  vegetable  extracts  of  heading  1302,  merely  standardised  or dissolved in any solvent;

The following are to be treated as products which have been mixed:

• Colloidal solutions and suspensions (other than colloidal sulphur);
• Vegetable extracts obtained by the treatment of a mixture of vegetable materials; and
• Salts and concentrates obtained by evaporating natural mineral waters.

Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule:

• Sterile  surgical  catgut,  similar  sterile  suture  materials  (including  sterile absorbable surgical or dental yams) 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;
• Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
• Blood-grouping reagents;
• Dental cements and other dental fillings; bone reconstruction cements;
• First-aid boxes and kits;
• Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;
• Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;
• Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf-life; and
• Appliances identifiable for ostomy use that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

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