Table of Contents
- Updated on : September 20, 2025
HSN Chapter 30: Pharmaceutical Products Classification & GST Rates India
HSN Code & GST Rate for Pharmaceutical Products - Chapter 30
HSN Chapter 30 represents the most transformative healthcare policy outcome of the September 2025 GST reforms, with virtually all pharmaceutical products now attracting the highly favorable 5% GST rate. This revolutionary change makes essential medicines, vaccines, diagnostic kits, and traditional healing systems dramatically more affordable, reflecting India's commitment to universal healthcare access and supporting both modern and traditional medical systems including Ayurvedic, Unani, Siddha, and Homeopathic treatments.
Key Classification Factors for Pharmaceutical Products GST Rates
- Universal Healthcare Support: Most pharmaceutical products at highly favorable 5% GST
- Essential Medicine Access: Life-saving drugs, vaccines, and diagnostics at lowest rates
- Traditional Medicine Recognition: Ayurvedic, Unani, Siddha systems at same favorable rates
- Healthcare Affordability: Revolutionary rate reduction supporting universal healthcare access
Complete HSN Code Table: Pharmaceutical Products (Chapter 30)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | 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 | 3001 | 30012010, 30012020, 30012030, 30012090, 30019010, 30019091 |
| Exempt | Human Blood and its components | 3002 | 30021100, 30021210, 30021220, 30021230, 30021240, 30021290 |
| 5% | Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of microorganisms (excluding yeasts) and similar products | 3002 | 30021011, 30021012, 30021013, 30021014, 30021019, 30021020 |
| 5% | Animal or Human Blood Vaccines | 3002, 3006 | 30022011, 30022012, 30022013, 30022014, 30022015, 30022016 |
| 5% | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 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, including Ayurvedic, Unani, Siddha, homeopathy and Biochemic systems medicaments | 3003 | 30031000, 30032000, 30033100, 30033900, 30034000, 30039011 |
| 5% | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 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, homeopathy siddha or Biochemic systems medicaments, put up for retail sale | 3004 | 30041010, 30041020, 30041030, 30041040, 30041050, 30041060 |
| 5% | 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 | 30051010, 30051020, 30051090, 30059010, 30059020, 30059030 |
| Exempt | All types of contraceptives | 3006 | 30061010, 30061020, 30062000, 30063000, 30064000, 30065000 |
| 5% | Pharmaceutical goods specified in Note 4 to this Chapter [i.e. 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; Waste pharmaceuticals] [other than contraceptives] | 3006 | 30066010, 30066020, 30066030, 30067000, 30069100, 30069200 |
| 5% | Insulin | 30 | Various HSN codes under Chapter 30 |
| 5% | Diagnostic kits for detection of all types of hepatitis | 30 | Various HSN codes under Chapter 30 |
| 5% | Desferrioxamine injection or deferiprone | 30 | Various HSN codes under Chapter 30 |
| 5% | Cyclosporin | 30 | Various HSN codes under Chapter 30 |
| 5% | Medicaments (including veterinary medicaments) used in bio-chemic systems | 30 | Various HSN codes under Chapter 30 |
| 5% | Oral rehydration salts | 30 | Various HSN codes under Chapter 30 |
| 5% | All Drugs and medicines including their salts and esters and diagnostic test kits, formulations manufactured from bulk drugs (other than those specified at nil) | 30 or any Chapter | Various HSN codes across multiple chapters |
| 5% | Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with authoritative formulae | 30 | Various HSN codes under Chapter 30 |
| 18% | Nicotine polacrilex gum | 30 | Various HSN codes under Chapter 30 |
💊 Revolutionary Healthcare GST Structure - September 2025:
- Universal Medicine Access: Virtually all pharmaceutical products moved to 5% GST from higher rates
- Life-Saving Drug Support: Insulin, Cyclosporin, and critical medications at highly favorable rates
- Traditional Medicine Recognition: Ayurvedic, Unani, Siddha, and Homeopathic systems receive equal treatment at 5% GST
- Diagnostic Kit Affordability: All diagnostic kits including hepatitis detection at 5% GST supporting preventive healthcare
- Veterinary Medicine Support: Animal healthcare products at same favorable rates supporting livestock and pet care
- Medical Device Integration: Surgical materials, medical equipment, and healthcare devices at supportive rates
- Public Health Priority: Vaccines completely exempt or at 5% GST supporting immunization programs
- Healthcare Manufacturing: Lower input costs encourage domestic pharmaceutical manufacturing and research
- Rural Healthcare Access: Affordable medicines support healthcare delivery in remote areas
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered the most comprehensive healthcare reform in India's GST history, with the "Healthcare for All" initiative moving virtually all pharmaceutical products to the 5% GST slab. This revolutionary change addresses the GST Council's commitment to making healthcare accessible and affordable for every Indian.
Key decisions for Chapter 30 include:
- Universal Medicine Access: All major categories of medicines moved from 12% to 5% GST including allopathic, Ayurvedic, Unani, Siddha, and Homeopathic systems
- Diagnostic Revolution: All diagnostic kits, including hepatitis detection, moved to 5% GST supporting preventive healthcare
- Life-Saving Drug Support: Critical medications like Insulin, Cyclosporin maintained at 5% GST
- Medical Equipment Integration: Surgical materials, medical devices, and healthcare equipment at favorable rates
- Traditional Medicine Parity: Indigenous healing systems receive same tax treatment as modern medicine
- Contraceptive Access: All contraceptives remain completely exempt supporting family planning programs
This transformation positions India as a global leader in healthcare policy, with the GST structure actively supporting both universal healthcare access and the growth of domestic pharmaceutical manufacturing. The reforms particularly benefit rural healthcare delivery and support India's pharmaceutical export competitiveness.
💊 Expert GST for Healthcare & Pharmaceutical Industries
Professional tax consultancy for the revolutionized pharmaceutical and healthcare sector under new GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.