---
title: "HSN Code for Micro-organism Cultures (Excluding Yeast) | HSN 30023000 GST Rate"
description: "Find HSN and GST Rates for 30023000 related to Micro-organism Cultures (Excluding Yeast) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-30023000/"
---

# HSN Code 30023000: Micro-organism Cultures (Excluding Yeast)

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 30: Pharmaceutical Products](https://busy.in/hsn/chapter-30/)
- [Sub-chapter 3002: Human & animal blood prepared](https://busy.in/hsn/sub-chapter-3002/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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 vaccines for veterinary medicine | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 30023000 ?

It includes Essential Oil: Of Geranium

### How should mixed supplies be billed when Micro-organism Cultures (Excluding Yeast) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Micro-organism Cultures (Excluding Yeast); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Micro-organism Cultures (Excluding Yeast)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade Micro-organism Cultures (Excluding Yeast)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Micro-organism Cultures (Excluding Yeast)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How much GST applies to Micro-organism Cultures (Excluding Yeast)?

Under HSN 30023000, Micro-organism Cultures (Excluding Yeast) attracts Varies when sold in taxable form. Describe the exact form on the invoice.