Description of Goods
Other : Other
Chapter
30 - Pharmaceutical products
Sub Chapter
3003 - Medicaments (excluding goods of heading 3002, 3005 or 3006) 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
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.