---
title: "HSN Code for Other : Other : Theophylline, aminophylline and other broncho dilators | HSN 30049094 GST Rate"
description: "Find HSN and GST Rates for 30049094 related to Other : Other : Theophylline, aminophylline and other broncho dilators with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-30049094/"
---

# HSN Code 30049094: Other : Other : Theophylline, aminophylline and other broncho dilators

- [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 : Theophylline, aminophylline and other broncho dilators | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 30049094 ?

It includes Other : Other : Theophylline, aminophylline and other broncho dilators

### Can we claim ITC on inputs used to trade Other : Other : Theophylline, aminophylline and other broncho dilators?

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

### Do e‑way bill and e‑invoice apply for Other : Other : Theophylline, aminophylline and other broncho dilators?

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 Other : Other : Theophylline, aminophylline and other broncho dilators is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Other : Theophylline, aminophylline and other broncho dilators; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other : Other : Theophylline, aminophylline and other broncho dilators?

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.

### Any common misclassification issue with Other : Other : Theophylline, aminophylline and other broncho dilators?

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

## India's trade performance: HSN Code 30049094 (FY 2024-25)

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

- Exports: ₹835 Cr (−20.76% YoY) — 0.0227% of India's total exports
- Imports: < ₹1 Crore (−50.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹835 Cr (Surplus); surplus rank #408 of 12657 HSN codes
- Share of Sub-Chapter 3004: 0.45% of its exports; import side 0.00%
- Rank within Sub-Chapter 3004: #30 of 149 by export value; import-side #77

### Key metrics

- Export CAGR: 18.82% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #619 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +335.10% in FY 2023-24
- Contribution to Sub-Ch. 3004: 0.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 30049094

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 | 296.68 | 0.0130% | — | 0.32% | Nil | 0.0000% | — | 0.00% | +296.68 | #994 |
| FY 2019-20 | 181.82 | 0.0083% | −38.72% | 0.18% | < ₹1 Crore | 0.0000% | — | 0.00% | +181.52 | #1400 |
| FY 2020-21 | 302.03 | 0.0140% | +66.11% | 0.23% | < ₹1 Crore | 0.0000% | −80.00% | 0.00% | +301.97 | #1025 |
| FY 2021-22 | 158.52 | 0.0051% | −47.52% | 0.12% | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | +158.50 | #1870 |
| FY 2022-23 | 242.22 | 0.0067% | +52.80% | 0.17% | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | +242.21 | #1538 |
| FY 2023-24 | 1,053.91 | 0.0291% | +335.10% | 0.65% | < ₹1 Crore | 0.0000% | +300.00% | 0.00% | +1,053.87 | #491 |
| FY 2024-25 | 835.07 | 0.0227% | −20.76% | 0.45% | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | +835.05 | #619 |

- CAGR (7-year): exports 18.82%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 30049094 export-import analysis

### Consistent export growth: 18.82% CAGR over 7 years

India's exports under HSN Code 30049094 have grown at a compound annual rate of 18.82% over 7 fiscal years, rising from ₹296.68 Crore in FY 2018-19 to ₹835.07 Crore in FY 2024-25.

### HSN Code 30049094 ranked #619 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 30049094 ranks #619 out of 12657 HSN codes by total export value. Within Sub-Chapter 3004, it ranks #30 of 149. By trade surplus, it ranks #408 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 30049094 exports

The strongest single-year export movement for HSN Code 30049094 was recorded in FY 2023-24, when exports surged by 335.10% over the prior year.

### India maintains a trade surplus of ₹835.05 Crore in HSN Code 30049094 goods

In FY 2024-25, India's exports of ₹835.07 Cr exceeded imports of ₹0.02 Cr, resulting in a trade surplus of ₹835.05 Crore — ranking #408 of 12657 by surplus magnitude.

### HSN Code 30049094 contributes 0.45% of Sub-Chapter 3004 exports — ranked #30

Among the 149 HSN codes under Sub-Chapter 3004, HSN Code 30049094 ranks #30 by export value — accounting for 0.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #77).

## 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 |
| #30 | HSN Code 30049094: Other : Other : Theophylline, aminophylline and other broncho dilators (this hsn code) | ₹835 Cr |