Bandages, gauze and surgical dressings is classified under HSN heading 3005 (Wadding, gauze, bandages and similar articles (for example, dressings…). GST as on 1 November 2026: 5%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Bandages, gauze and surgical dressings?
GST on Bandages, gauze and surgical dressings as on 1 November 2026: 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): 12% → 5% (3005). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 5% | 12% | 3005 | If you sell wadding, gauze, bandages, dressings, adhesive plasters and similar articles, medicated or packed for retail sale for medical, surgical, dental or veterinary use, GST is 5%. 9/2025-CT(R), entry 235 |
GST rate on Bandages, gauze and surgical dressings 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. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 12% |
| 22 September 2025 | today | 5% |
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
| Code | Description (as in the tariff) |
|---|---|
300510 | Adhesive dressings and other articles having an adhesive layer |
30051010 | Adhesive guaze |
30051020 | Adhesive tape |
30051090 | Other |
300590 | Other |
30059010 | Cotton wool, medicated |
30059020 | Poultice of kaolin |
30059030 | Lint, medicated |
30059040 | Bandages |
30059050 | Burn therapy dressing soaked in protective gel |
30059060 | Micro pores surgical tapes |
30059070 | Corn removers and callous removers |
30059090 | Other |
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (3005) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (300510, 300590) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Bandages, gauze and surgical dressings?
Bandages, gauze and surgical dressings is classified under HSN heading 3005 (Wadding, gauze, bandages and similar articles (for example, dressings…). GST as on 1 November 2026: 5%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Bandages, gauze and surgical dressings?
As on 1 November 2026, GST on Bandages, gauze and surgical dressings is 5%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Bandages, gauze and surgical dressings change in 2025?
Yes. From 22 September 2025 (GST 2.0): 12% → 5% (3005). Source: CBIC Notification 9/2025-CT(R).
What was the GST rate on Bandages, gauze and surgical dressings in July 2017?
On 1 July 2017: 12%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Medicines
3004 - Vaccines
3002 - Syringes, needles and catheters
9018 - Diagnostic kits and prepared laboratory reagents
3822 - Medical oxygen
2804 - Sulphuric, nitric and hydrochloric acid
2806 - Caustic soda and soda ash
2815 - Solvents (methanol, IPA, acetone, toluene, ethyl acetate)
2902 - Organic chemicals and intermediates
29 - Inorganic chemicals
28 - Synthetic dyes (reactive dyes, disperse dyes, vat dyes)
3204 - Surfactants (LABSA, non-ionic surfactants)
3402
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.