Description of Goods
Cell cultures, whether or not modified: Other
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
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Exempt (0%) only for the 37 life-saving drugs, mostly for cancer and rare diseases (such as Daratumumab, Risdiplam and Emicizumab), listed in Annexure I; 5% for all other goods. Source: Notification 10/2025-Central Tax (Rate), S. No. 113 and Annexure I.