Description of Goods
Human blood; 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; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes : other : of human origin
Chapter
30 - Pharmaceutical products
Sub Chapter
3002 - Human blood; animal blood prepared fortherapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines,toxins, cultures of micro-organisms (excluding yeasts) and ether similar products; cell cultures, whether or not modified
CGST
0% or 2.5%
SGST
0% or 2.5%
IGST
0% or 5%
CESS
0%
Exempt (0%) for human blood and its components, such as plasma and platelets; 5% for fractionation products such as albumin and immunoglobulins. Source: Notification 10/2025-Central Tax (Rate), S. No. 114; Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 231.