--- title: "HSN Code for Theophylline & Ephedrine | HSN 30044970 GST Rate" description: "Find HSN and GST Rates for 30044970 related to Theophylline & Ephedrine with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-30044970/" --- # HSN Code 30044970: Theophylline & Ephedrine - [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 3004: Medicaments for therapeutic uses](https://busy.in/hsn/sub-chapter-3004/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other Containing alkaloids or derivatives thereof : Other: Theophylline and ephedrine | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 30044970 ? It includes Theophylline & Ephedrine ### Does packaging or labelling change the GST for Theophylline & Ephedrine? 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 Theophylline & Ephedrine? Under HSN 30044970, Theophylline & Ephedrine attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Theophylline & Ephedrine? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Theophylline & Ephedrine? 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. ### How should mixed supplies be billed when Theophylline & Ephedrine is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Theophylline & Ephedrine; Nil for exempt items if applicable). ## India's trade performance: HSN Code 30044970 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−73.94% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5186 of 12657 HSN codes - Share of Sub-Chapter 3004: 0.00% of its exports; import side 0.01% - Rank within Sub-Chapter 3004: #135 of 149 by export value; import-side #44 ### Key metrics - Export CAGR: 89.29% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8325 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,150.00% in FY 2019-20 - Contribution to Sub-Ch. 3004: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 30044970 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3004 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3004 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.02 | #9774 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +2,150.00% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.45 | #8275 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +44.44% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.65 | #8024 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −16.92% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.54 | #8515 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +74.07% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.94 | #8148 | | FY 2023-24 | 3.53 | 0.0001% | +275.53% | 0.00% | Nil | 0.0000% | — | 0.00% | +3.53 | #6967 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −73.94% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.13 | #8325 | - CAGR (7-year): exports 89.29%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 30044970 export-import analysis ### Consistent export growth: 89.29% CAGR over 7 years India's exports under HSN Code 30044970 have grown at a compound annual rate of 89.29% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.92 Crore in FY 2024-25. ### HSN Code 30044970 ranked #8325 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 30044970 ranks #8325 out of 12657 HSN codes by total export value. Within Sub-Chapter 3004, it ranks #135 of 149. By trade surplus, it ranks #5186 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 30044970 exports The strongest single-year export movement for HSN Code 30044970 was recorded in FY 2019-20, when exports surged by 2,150.00% over the prior year. ### India maintains a trade surplus of ₹0.13 Crore in HSN Code 30044970 goods In FY 2024-25, India's exports of ₹0.92 Cr exceeded imports of ₹0.79 Cr, resulting in a trade surplus of ₹0.13 Crore — ranking #5186 of 12657 by surplus magnitude. ### HSN Code 30044970 contributes 0.00% of Sub-Chapter 3004 exports — ranked #135 Among the 149 HSN codes under Sub-Chapter 3004, HSN Code 30044970 ranks #135 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #44). ## Related HSN Codes in Sub-Chapter 3004 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 30049099: Other therapeutic or prophylactic use products](https://busy.in/hsn/hsn-30049099/) | ₹82,761 Cr | | #2 | [HSN Code 30049049: Other \| Anticancer Drugs](https://busy.in/hsn/hsn-30049049/) | ₹19,872 Cr | | #3 | [HSN Code 30049079: Other \| Antihypertensive Drugs](https://busy.in/hsn/hsn-30049079/) | ₹9,153 Cr | | #4 | [HSN Code 30049069: Nonsteroidal Analgesics & Antipyretics: Other Medicaments](https://busy.in/hsn/hsn-30049069/) | ₹7,577 Cr | | #5 | [HSN Code 30049039: Other Antihistaminics/Antacids/Antiulcer/Antiemetics](https://busy.in/hsn/hsn-30049039/) | ₹5,465 Cr | | #6 | [HSN Code 30041090: Other Penicillins or Streptomycins](https://busy.in/hsn/hsn-30041090/) | ₹3,685 Cr | | #7 | [HSN Code 30042019: Other Cephalosporin Antibiotics](https://busy.in/hsn/hsn-30042019/) | ₹3,036 Cr | | #8 | [HSN Code 30049081: Antiepileptic & Sulfa Drugs](https://busy.in/hsn/hsn-30049081/) | ₹2,870 Cr | | #9 | [HSN Code 30049082: Other Antiepileptic Drugs](https://busy.in/hsn/hsn-30049082/) | ₹2,860 Cr | | #10 | [HSN Code 30049029: Other Anthelmintic/Antiamoebic/Antifungal Drugs](https://busy.in/hsn/hsn-30049029/) | ₹2,697 Cr | | #135 | HSN Code 30044970: Theophylline & Ephedrine (this hsn code) | < ₹1 Crore |