Description of Goods
Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent - provitamins, unmixed
Chapter
29 - Organic chemicals
Sub Chapter
2936 - Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent
CGST
2.5% or 9%
SGST
2.5% or 9%
IGST
5% or 18%
CESS
0%
5% when supplied as a drug or medicine, including as a bulk drug (active pharmaceutical ingredient, API), with its salts and esters; 18% for other uses. CBIC has not yet clarified whether bulk drugs get the 5% rate; 2026 advance rulings of the Customs Authority for Advance Rulings (CAAR), Mumbai, allowed 5% on imported APIs. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 226; Schedule II, S. No. 36.