HSN code 3005 — WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES (FOR EXAMPLE,
HSN · heading5%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
This heading covers medical and surgical supplies like cotton wool, gauze, bandages, dressings and adhesive plasters that are either impregnated with medicines or pre-packaged for retail sale for use in medical, surgical, dental or veterinary treatment.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | Sch I S.No 235 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
adhesive plastersantibiotic dressingsburn dressingscotton gauze padsfirst aid bandagesmedical cotton woolmedical gauzemedical poulticesmedicated plasterspain relief plasterspharmacy bandagessterile dressingssterile gauzesurgical bandageswound dressings
more specific codes
sibling codes
- 3001GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED,WHETHER OR NOT POWDERED, EXTRACTS OF
- 3002HUMAN BLOOD; ANIMAL BLOOD PREPARED FORTHERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA, O
- 3003MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUE
- 3004MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PROD
- 3006PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER
- 3011Ornamental fish
- 3019Other Live Fish
- 3021Salmonidae, excluding livers and roes
- 3022Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae),
- 3023Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus pelamis)
- 3024Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp), sardines (Sardina pilch
- 3025Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merluc
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compiled from official sources · not tax advice · verify with your tax advisor before filing