HSN Code 30068000 represents Waste Pharmaceuticals under GST classification. This code helps businesses identify Waste Pharmaceuticals correctly for billing, taxation, and trade. With HSN Code 30068000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Waste Pharmaceuticals.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 30068000 relates to the following description.
Pharmaceutical products
Pharmaceutical goods specified in note 4 to this chapter
Pharmaceutical goods specified in note 4 to this chapter waste pharmaceuticals
2.5%
2.5%
5%
0%
Exempt (0%) if the waste goods are contraceptives; 5% for other waste pharmaceuticals. Source: Notification 10/2025-Central Tax (Rate), S. No. 115.
Description of Goods
Pharmaceutical goods specified in note 4 to this chapter waste pharmaceuticals
Chapter
30 - Pharmaceutical products
Sub Chapter
3006 - Pharmaceutical goods specified in note 4 to this chapter
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Exempt (0%) if the waste goods are contraceptives; 5% for other waste pharmaceuticals. Source: Notification 10/2025-Central Tax (Rate), S. No. 115.
Waste Pharmaceuticals does not include products with the following descriptions.
Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable : Sterile, surgical catgut and similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for wound closure
Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable : Sterile laminaria and sterile laminaria tents, sterile absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable
Pharmaceutical goods specified in note 4 to this chapter blood grouping reagents
Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patient
Dental cements and other dental fillings; bone reconstruction cements
First-aid boxes and kits
Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on hormones
Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on other products of heading 2937
Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on spermicides
Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments
Other : Appliances identifiable for (ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes) ;
Other : Waste pharmaceuticals
Other: Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses
Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable : Sterile, surgical catgut and similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for wound closure
Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable : Sterile laminaria and sterile laminaria tents, sterile absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable
Pharmaceutical goods specified in note 4 to this chapter blood grouping reagents
Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patient
Dental cements and other dental fillings; bone reconstruction cements
First-aid boxes and kits
Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on hormones
Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on other products of heading 2937
Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on spermicides
Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments
Other : Appliances identifiable for (ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes) ;
Other : Waste pharmaceuticals
Other: Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 30068000 and GST compliance.
It includes Other Organic Surfactants
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Waste Pharmaceuticals; Nil for exempt items if applicable).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 30068000, Waste Pharmaceuticals attracts Varies when sold in taxable form. Describe the exact form on the invoice.