GST slab on Pharmaceutical products in India
Click here to know GST exempted list
Pharmaceutical Products falls under HSN code chapter 30 of GST commodity tariff schedule. The details about GST rate changes on sale of Pharmaceutical Products are being updated here. The notification changes on exemptions on GST on sale of Pharmaceutical Products and other circulars related to GST on Pharmaceutical Products are updated in this website.
Update on 18th May, 2017: GST rates on goods
NIL GST RATE;
1. Human Blood and its components [GST HSN chapter code 3002].
2. All types of contraceptives [GST HSN chapter code 3006]
GST rate related to COVID-19 has been changed as per 44th GST council meet held on 12th June, 2021. The details of changed GST rates are given below:
Medicines required for COVID-19 & Black Fungus treatment:
Items present rate New rate
Tocilizumab 5% Nil
Amphotericin-B 5% Nil
Remedesivir 12% 5%
Anti-coagulants like Heparin 12% 5%
Any other drug (recommended by the Ministry of Health and Family Welfare (MoHFW) and the Dept. of Pharma (DoP) for Covid-19 treatment) Existing rate 5%
Specified Inflammatory Diagnostic Kits, namely D-Dimer, IL-6, Ferritin and LDH 12% 5%
Medical equipment required for COVID treatment:
Covid-19 testing kits 12% 5%
5% GST RATE;
1. Animal or Human Blood Vaccines [GST HSN chapter code 3002, GST HSN chapter code 3006]
2. Diagnostic kits for detection of all types of hepatitis
3. Desferrioxamine injection or deferiprone
4. Cyclosporin
5. Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
6. Oral re-hydration salts
7. Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification No.12/2012- Customs, dated the 17th March, 2012, dated the 17th March, 2012.
8. Formulations manufactured from the bulk drugs specified in List 1 of notification No.12/2012-Central Excise, dated the 17th March, 2012, dated the 17th March, 2012.
Revised GST Rates with effect from 18th July, 2022
Present rate new rate
Import of tablets called Diethylcarbamazine (DEC)
free of cost for National Filariasis Elimination
Programme (IGST) 5% Nil
Ostomy Appliances 12% 5%
12%GST RATE;
All goods not specified elsewhere
1. GST HSN chapter code 3001 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
2. GST HSN chapter code 3002 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
3. GST HSN chapter code 3003 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 Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments.
4. GST HSN chapter code 3004 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 Ayurvaedic, Unani, homoeopathic siddha or Biochemic systems medicaments, put up for retail sale.
5. GST HSN chapter code 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 on medical, surgical, dental or veterinary purposes.
6. GST HSN chapter code 3006Pharmaceutical goods specified in Note 4 to this Chapter such as 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 denatal adhesion barriers, whether or not absorbable, etc., Waste pharmaceuticals [other than contraceptives].
Reduced GST Rates on 11th June 2017
Earlier rate new rate
30 Insulin 12% 5%
Reduced GST Rates on 06th October, 2017
earlier rate new rate
30 Ayurvedic, Unani, Siddha, 12% 5%
Homeopathy medicines, other than
those bearing a brand name
the phrase “brand name” is defined as:
"brand name" or "trade name" means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
Revised GST Rates with effect from 1st October, 2019
Present rate new rate
‘Keytruda’ drug for the treatment of cancer 12% 5%
Reduced GST rates on 11 June 2017, click here for details
18%GST RATE;
1. Nicotine polacrilex gum
Reduced GST Rates on 11th June 2017
Earlier rate new rate
29, 30, 3302 (i) Menthol and menthol crystals, 18% 12%
(ii)Peppermint (Mentha Oil),
(iii) Fractionated / de-terpenated mentha oil (DTMO),
(iv) De-mentholised oil (DMO),
(v) Spearmint oil,
(vi) Mentha piperita oil
Reduced GST rates on 11 June 2017, click here for details
Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.
The GST rate on pharmaceutical products are expected to be imposed at 12%.
GST on pharmaceutical products are expected to be imposed in India. Some of the most essential commodities under pharmaceutical products are expected to be included in the Exemption list of GST in India.
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No need to pay GST on purchase of Human Blood and its components
All types of contraceptives attract nil rate of GST
GST on Oral re-hydration salts business
GST payable rate on sale or purchase of Medicaments used in bio-chemic systems
GST slab rate on Insulin
Rate of GST on Diagnostic kits for detection of hepatitis business
GST amount of rate on Desferrioxamine injection
Payable GST on purchase or sale of Cyclosporin
GST scheduled rate on Animal Blood Vaccines
GST tax for Feather articles and prepared feathers
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Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017
IGST Act,2017 Application of provisions
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Inspection of goods in movement, CGST Act, 2017
Officers to assist proper officers, CGST Act
Determination of tax not paid, CGST Act, 2017
Tax wrongfully collected and paid to Central Government or State Government, CGST Act
Recovery of tax, CGST Act, 2017
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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:
Amount of GST tax on medicaments of mixtures, not dosage etc.
What is the GST rate on medicaments, mixed or not, in dosage etc.?
How much GST on medicaments, mixed or not, in dosage etc.?
GST tariff on glands etc. dry & ext., heparin, hum etc. subs
Indian GST charges on human blood, animal blood, antisera, vaccines etc.
GST duty on bandages etc. coated etc. or in retail medic etc.
GST tax on pharmaceutical goods (specified sterile prod etc.)
No GST payable for sale of Human Blood and its components
All types of contraceptives fall under GST exemption list