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Medicines is classified under HSN heading 3004. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Medicines?
GST on Medicines as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 5% → Nil (30); 12% → 5% (3004). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | Nil | 30 | Medicines listed in Annexure I of the notification have no GST. | 10/2025-CT(R), entry 113 |
| 5% | 5% | 30 | If you sell bio-chemic medicines, including veterinary ones, GST is 5%. | 9/2025-CT(R), entry 228 |
| 5% | 5% | 30 | All drugs and medicines, including diagnostic test kits and formulations made from bulk drugs (except those listed at nil GST). | 9/2025-CT(R), entry 226 |
| 5% | 5% | 30 | Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic medicines made exactly by the official books and sold under the names given in them. | 9/2025-CT(R), entry 229 |
| 12% | 5% | 3004 | If you sell medicines put up in measured doses or packed for retail sale, including Ayurvedic, Unani, homoeopathic, Siddha and bio-chemic medicines (not goods of heading 3002, 3005 or 3006), GST is 5%. | 9/2025-CT(R), entry 234 |
GST rate on Medicines since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 5% or 12% |
| 22 September 2025 | today | Nil or 5% |
The GST rate on Medicines is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
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
| Code | Description (as in the tariff) |
|---|---|
300410 | Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives |
30041010 | Penicillins |
30041020 | Ampicillin |
30041030 | Amoxycillin |
30041040 | Becampicillin |
30041050 | Cloxacillin |
30041060 | Ampicillin and cloxacillin combinations |
30041070 | Streptomycin |
30041090 | Other |
300420 | Other containing antibiotics |
30042011 | Cefazolin |
30042012 | Cephalexin |
30042013 | Ciprofloxacin |
30042014 | Cefoxitin |
30042019 | Other |
30042020 | Sulfonamides and cotrimoxazole |
30042031 | Norfloxacin |
30042032 | Nalidixic acid |
30042033 | Ciprofloxacin |
30042034 | Ofloxacin |
30042039 | Other |
30042041 | Chlortetracycline |
30042042 | Oxytetracycline |
30042049 | Other |
30042050 | Chloramphenicol |
30042061 | Erythromycin |
30042062 | Roxithromycin |
30042063 | Clarithromycin |
30042064 | Azithromycin |
30042069 | Other |
30042070 | Cefadroxil |
30042091 | Isoniazid |
30042092 | Rifampicin |
30042093 | Pyrazinamide |
30042094 | Ethambutol |
30042095 | Clindamycin |
30042096 | Vancomycin |
30042097 | Polymyxin b and colistin |
30042099 | Other |
300431 | Containing insulin |
See all 162 codes on the Chapter 30 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Vaccines
3002 - Fertilisers (Urea)
31 - Insecticides (Pesticide)
3808 - Seeds for sowing
1209 - Tyres
4011 - Shoes and footwear
6403 - Chappals and slippers (Sandals)
6402 - Shirts
6105 - Blankets
6301 - Umbrellas
6601 - Mattresses (Gadda)
9404 - Gold
7108
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
