HSN code for medicines.
Medicines is classified under HSN code 3004 (MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006)). The GST rate is 5%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
Finished medicines in measured doses ready for use by patients, such as tablets, capsules, injections, syrups, and patches. These are branded or generic drugs packaged for direct sale to consumers or hospitals, excluding raw pharmaceutical ingredients.
gst rate for medicines
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 5% | 2.5% + 2.5% | 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, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale | Sch I S.No 2349/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 5%
Intra-state sale of ₹10,000 at 5% GST
- Taxable value₹10,000
- CGST @ 2.5%₹250
- SGST @ 2.5%₹250
- Invoice total₹10,500
Inter-state sale of ₹1,00,000 at 5% GST
- Taxable value₹1,00,000
- IGST @ 5%₹5,000
- Invoice total₹1,05,000
also searched as
more specific codes under 3004
- 300410CONTAINING PENICILLINS OR DERIVATIVES THEREOF, WITH A PENICILLANIC ACID STRUCTURE, OR STRE
- 300420OTHER CONTAINING ANTIBIOTICS :
- 300431CONTAINING INSULIN:
- 300432CONTAINING CORTICOSTEROID HORMONES, THEIR DERIVATIVES OR STRUCTURAL ANALOGUES
- 300439OTHER :
- 300440Containing alkaloids or derivatives thereof but not containing hormones, other products of
- 300441CONTAINING EPHEDRINE OR ITS SALTS
- 300442CONTAINING PSEUDOEPHEDRINE (INN) OR ITS SALTS
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Full detail — official text, every sub-code and rate history — on the HSN 3004 code page → · chapter 30 — Pharmaceutical products
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing