---
title: "HSN Code for Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines | HSN 30049091 GST Rate"
description: "Find HSN and GST Rates for 30049091 related to Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-30049091/"
---

# HSN Code 30049091: Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines

- [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 : Other : Salbutamol, terbutaline, ephedrine, salmeterol and methyl xanthimes | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 30049091 ?

It includes Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines

### Can we claim ITC on inputs used to trade Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines?

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

### Any common misclassification issue with Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines?

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.

### Does packaging or labelling change the GST for Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines?

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.

## India's trade performance: HSN Code 30049091 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,678 Cr (+114.82% YoY) — 0.0456% of India's total exports
- Imports: ₹11 Cr (+7,857.14% YoY) — 0.0002% of India's total imports
- Trade balance: ₹1,667 Cr (Surplus); surplus rank #236 of 12657 HSN codes
- Share of Sub-Chapter 3004: 0.90% of its exports; import side 0.10%
- Rank within Sub-Chapter 3004: #16 of 149 by export value; import-side #27

### Key metrics

- Export CAGR: 26.81% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #334 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +114.82% in FY 2024-25
- Contribution to Sub-Ch. 3004: 0.90% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 30049091

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 | 403.65 | 0.0177% | — | 0.43% | 10.06 | 0.0003% | — | 0.14% | +393.59 | #784 |
| FY 2019-20 | 351.16 | 0.0160% | −13.00% | 0.34% | 2.70 | 0.0001% | −73.16% | 0.04% | +348.46 | #877 |
| FY 2020-21 | 706.21 | 0.0328% | +101.11% | 0.55% | 2.86 | 0.0001% | +5.93% | 0.04% | +703.35 | #503 |
| FY 2021-22 | 770.04 | 0.0245% | +9.04% | 0.60% | < ₹1 Crore | 0.0000% | −86.36% | 0.00% | +769.65 | #581 |
| FY 2022-23 | 1,171.34 | 0.0324% | +52.11% | 0.83% | < ₹1 Crore | 0.0000% | +12.82% | 0.00% | +1,170.90 | #432 |
| FY 2023-24 | 781.28 | 0.0216% | −33.30% | 0.48% | < ₹1 Crore | 0.0000% | −68.18% | 0.00% | +781.14 | #631 |
| FY 2024-25 | 1,678.32 | 0.0456% | +114.82% | 0.90% | 11.14 | 0.0002% | +7,857.14% | 0.10% | +1,667.18 | #334 |

- CAGR (7-year): exports 26.81%/yr, imports 1.71%/yr (consistently Surplus)

## Key trade insights: HSN Code 30049091 export-import analysis

### Consistent export growth: 26.81% CAGR over 7 years

India's exports under HSN Code 30049091 have grown at a compound annual rate of 26.81% over 7 fiscal years, rising from ₹403.65 Crore in FY 2018-19 to ₹1,678.32 Crore in FY 2024-25.

### HSN Code 30049091 ranked #334 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 30049091 ranks #334 out of 12657 HSN codes by total export value. Within Sub-Chapter 3004, it ranks #16 of 149. By trade surplus, it ranks #236 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 30049091 exports

The strongest single-year export movement for HSN Code 30049091 was recorded in FY 2024-25, when exports surged by 114.82% over the prior year.

### India maintains a trade surplus of ₹1,667.18 Crore in HSN Code 30049091 goods

In FY 2024-25, India's exports of ₹1,678.32 Cr exceeded imports of ₹11.14 Cr, resulting in a trade surplus of ₹1,667.18 Crore — ranking #236 of 12657 by surplus magnitude.

### Import growth of 1.71% CAGR signals stable import dependency for Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines

India's imports under HSN Code 30049091 have grown at 1.71% CAGR, reaching ₹11.14 Crore in FY 2024-25.

### HSN Code 30049091 contributes 0.90% of Sub-Chapter 3004 exports — ranked #16

Among the 149 HSN codes under Sub-Chapter 3004, HSN Code 30049091 ranks #16 by export value — accounting for 0.90% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #27).

## 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 |
| #16 | HSN Code 30049091: Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines (this hsn code) | ₹1,678 Cr |