Medicine HSN Code: Understanding HSN Classifications for Medicines
Medicines are an essential part of health care. They include allopathic tablets and syrups, ayurvedic formulations, homeopathic medicines and many other preparations used to treat or prevent disease.
To charge GST correctly and keep compliance smooth, businesses must understand how medicines are classified under HSN and how GST rates apply to different types of medicines after the changes from 22 September 2025.
What Is the Medicine HSN Code?
Under GST, most medicines are classified in the chapter that covers pharmaceutical products. This chapter includes medicaments for human and veterinary use in the form of tablets, capsules, syrups, injections, ointments and similar products.
Medicines are grouped mainly under headings for medicaments put up in measured doses or in forms or packings for retail sale. These headings cover a wide range of formulations, whether they are allopathic, ayurvedic, homeopathic or other recognised systems of medicine.
Within these headings, detailed lines distinguish between different types of medicaments and pharmaceutical goods. However, for day to day billing and GST returns, most wholesale and retail businesses work with common four digit HSN families for medicines.
Medicine HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 6 | Guide to HSN Section 06 | PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES |
Chapter Classification
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 2936 | Provitamins & vitamins, synthesized | 18% |
| 2937 | Hormones & derivatives, synthesized | 18% |
| 2938 | Natural glycosides & derivatives | 18% |
| 2939 | Vegetable alkaloids & derivatives | 18% |
| 2940 | Pure sugars excluding common types | 18% |
| 2941 | Antibiotics | 18% |
| 3002 | Human & animal blood prepared | 5% |
| 3003 | Mixed medicaments, therapeutic use | 5% |
| 3004 | Medicaments for therapeutic uses | 5% |
| 3005 | Wadding & gauze for medical purposes | 5% |
| 3006 | Pharmaceutical goods | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 29361000 | Epinephrine | 18% |
| 29362100 | Vitamin A & Derivatives, Unmixed | 18% |
| 29362210 | Vitamin B1 (Thiamine) & salts: Thiamine B1 | 18% |
| 29362290 | Vitamin B1 and its derivatives :Vitamin B1 and its derivatives :Other | 18% |
| 29362310 | Vitamin B2 (Riboflavin) & salts: Riboflavin B2 | 18% |
| 29362390 | Vitamin B2 & Derivatives, Unmixed: Other | 18% |
| 29362400 | Pantothenic acid (Vitamin B5) & derivatives: Pantothenic B5 | 18% |
| 29362500 | Vitamin B6 and Its Derivatives, Unmixed | 18% |
| 29362610 | Sulphonamides and Derivatives | 18% |
| 29362690 | Vitamin B12 & Derivatives: Unmixed Vitamins, Other | 18% |
| 29362700 | Vitamin C (Ascorbic Acid) & Derivatives | 18% |
| 29362800 | Vitamins and their derivatives, unmixed :Vitamin E and its derivatives | 18% |
| 29362910 | Alkaloids and Derivatives Not Elsewhere Specified | 18% |
| 29362920 | Nicotinic acid/amide (Niacin): Niacin B3 | 18% |
| 29362930 | Alkaloids and Derivatives | 18% |
| 29362940 | Other Alkaloids and Derivatives | 18% |
| 29362950 | Vitamin H (Biotin) | 18% |
| 29362990 | Other Vitamins & Derivatives | 18% |
| 29369000 | Other, Including Natural Concentrates | 18% |
| 29371100 | Printing Plates & Cylinders | 18% |
| 29371200 | Insulin and Salts | 18% |
| 29371900 | Other Polypeptide/Protein/Glycoprotein Hormones | 18% |
| 29372100 | Sterile Laminaria/Haemostatics/Adhesion Barriers | 18% |
| 29372200 | Halogenated Corticosteroidal Hormones | 18% |
| 29372300 | Oestrogens & Progestogens | 18% |
| 29372900 | Steroidal hormones, their derivatives and structural analogues : Other | 18% |
| 29373100 | Quinine Alkaloids: Cinchona Alkaloids | 18% |
| 29375000 | Prostaglandins/Thromboxanes/Leukotrienes | 18% |
| 29379011 | Epinethrine | 18% |
| 29379019 | Catecholamine Hormones and Analogues: Other | 18% |
| 29379020 | Other| Amino-Acid Derivatives | 18% |
| 29379090 | Hormones, Prostaglandins & Leukotrienes | 18% |
| 29381000 | Rutoside (Rutin) And Its Derivatives | 18% |
| 29389010 | Other |Digoxin | 18% |
| 29389020 | Other | Digitalis Glycosides | 18% |
| 29389090 | Other Glycosides and Their Derivatives | 18% |
| 29391100 | Concentrates of poppy straw, morphine, heroin | 18% |
| 29391900 | Vegetable Alkaloids & Derivatives | 18% |
| 29392010 | Alkaloid of cinchona, Quinine alkaloids | 18% |
| 29392020 | Alkaloid of cinchona, Quinine hydrochloride | 18% |
| 29392030 | Alkaloid of cinchona, Quinine sulphate | 18% |
| 29392040 | Alkaloid of cinchona, Chloroquine phosphate | 18% |
| 29392090 | Cinchona alkaloids | 18% |
| 29392110 | Quinine Hydrochloride | 18% |
| 29392120 | Quinine Sulphate | 18% |
| 29392130 | Chloroquine Phosphate | 18% |
| 29392140 | Other Quinine & Its Salts | 18% |
| 29392190 | Other Cinchona Alkaloids & Derivatives | 18% |
| 29392900 | Vegetable Alkaloids and Derivatives | 18% |
| 29392910 | Benzeneacetic acid derivative | 18% |
| 29392990 | Ephedrine Alkaloids | 18% |
| 29393000 | Caffeine and its salts | 18% |
| 29394100 | Alkaloids of ephedra, Ephedrine alkaloids | 18% |
| 29394110 | Ephedrine Hydrochloride | 18% |
| 29394120 | Other Ephedrines and Their Salts | 18% |
| 29394190 | Cocaine, Ecgonine, Metamfetamine & Salts | 18% |
| 29394200 | Alkaloids of ephedra, Pseudoephedrine (INN) | 18% |
| 29394300 | Alkaloids of ephedra, Cathine (INN) | 18% |
| 29394400 | Alkaloids of ephedra, Norephedrine and its salts | 18% |
| 29394500 | Alkaloids of ephedra, Norephedrine and its salts | 18% |
| 29394900 | Alkaloids of ephedra, derivatives | 18% |
| 29395100 | Fenetylline and its salts: Captagon | 18% |
| 29395900 | Other Heterocyclic Polycyclic Compounds | 18% |
| 29396110 | Alkaloids of rye ergot, Ergometrine (INN) | 18% |
| 29396190 | Alkaloids of rye ergot, Ergometrine (INN), Other | 18% |
| 29396210 | Alkaloids of rye ergot, Ergotamine (INN), Ergotamine tartrate | 18% |
| 29396290 | Alkaloids of rye ergot, Ergotamine (INN), Other | 18% |
| 29396300 | Alkaloids of rye ergot, Lysergic acid and its salts | 18% |
| 29396900 | Alkaloids | 18% |
| 29397100 | Nicotine | 18% |
| 29397200 | Cocaine/Ecgonine & Derivatives | 18% |
| 29397900 | Other, Of Vegetal Origin| Other | 18% |
| 29397910 | Nicotine | 18% |
| 29397990 | Other Alkaloids: Levometamfetamine, Metamfetamine | 18% |
| 29398000 | Other Synthesis Alkaloid Compounds | 18% |
| 29399100 | Other Vegetable Alkaloids & Derivatives | 18% |
| 29399900 | Pancreatin & Dried Powder of Pancreas | 18% |
| 29400000 | Cortisone/Hydrocortisone/Prednisone/Prednisolone | 18% |
| 29411010 | Crushed/Broken Pakur Stone | 18% |
| 29411020 | Ampicillin and Salts | 18% |
| 29411030 | Amoxycillin and Its Salts | 18% |
| 29411040 | Cloxacillin and Its Salts | 18% |
| 29411050 | 6-APA | 18% |
| 29411090 | Other Penicillins (Penicillanic Acid Structure) | 18% |
| 29412010 | Streptomycin | 18% |
| 29412090 | Other Penicillin Derivatives | 18% |
| 29413010 | Tetracyclines & Derivatives: Doxycycline & Salts | 18% |
| 29413020 | Tetracycline/Oxytetracycline & Salts | 18% |
| 29413090 | Tetracyclines and their derivatives | 18% |
| 29414000 | Chloramphenicol | 18% |
| 29415000 | Erythromycin and its derivatives; salts thereof | 18% |
| 29419011 | Other : Rifampicin and its salts :Rifampicin | 18% |
| 29419012 | Rifampicin and its salts | 18% |
| 29419013 | Rifampicin and its salts | 18% |
| 29419014 | Rifampicin & Salts: 1-Amino-4-Methylpiperazine (Rifaint) | 18% |
| 29419019 | Other | Parts And Accessories For Pianos | 18% |
| 29419020 | Other | Cephalexin And Its Salts | 18% |
| 29419030 | Other | Ciprofloxacine And Its Salts0 | 18% |
| 29419040 | Other | Gentamycin And Its Salts | 18% |
| 29419050 | Other | Neomycin | 18% |
| 29419060 | Other | Norfloxacin And Its Salts | 18% |
| 29419090 | Antibiotics: Other | 18% |
| 30021011 | Antisera: For Tetanus | 12% |
| 30021012 | Antisera: For Rabies | 12% |
| 30021013 | Antisera: For Snake Venom | 12% |
| 30021014 | Antisera: Other | 12% |
| 30021019 | Hemoglobin Blood Globulins and Serum Globulins | 12% |
| 30021020 | Antisera & Immunological Products: Human | 12% |
| 30021091 | Antisera & Immunological Products: Other | 12% |
| 30021099 | Malaria diagnostic test kits | 12% |
| 30021100 | Unmixed Immunological Products (Bulk) | 12% |
| 30021210 | Antisera for Diphtheria | 12% |
| 30021220 | Antisera for Tetanus | 12% |
| 30021230 | Antisera for Rabies | 12% |
| 30021240 | Antisera for Snake Venom | 12% |
| 30021290 | Antisera (Other) | 12% |
| 30021300 | Immunological Products (Unmixed) | 12% |
| 30021310 | Mixed Immunological Products (Bulk) | 12% |
| 30021400 | Immunological Products (Mixed) | 12% |
| 30021410 | Mixed immunological products | 12% |
| 30021500 | Immunological Products (Retail Pack) | 12% |
| 30021900 | Human Vaccine: Cholera & Typhoid | 12% |
| 30022011 | Human Vaccine: Hepatitis | 12% |
| 30022012 | Human Vaccine: Tetanus | 12% |
| 30022013 | Human Vaccine: Polio | 12% |
| 30022014 | Human Vaccine: Tuberculosis | 12% |
| 30022015 | Human Vaccine: Rabies | 12% |
| 30022016 | Human Vaccine: Japanese Encephalitis | 12% |
| 30022017 | Human Vaccine: Whopping Cough (Pertussis) | 12% |
| 30022018 | Human Vaccine: Other Single | 12% |
| 30022019 | Human Vaccine: Diphtheria, Pertussis, Tetanus | 12% |
| 30022021 | Human Vaccine: Diphtheria & Tetanus | 12% |
| 30022022 | Human Vaccine: Measles, Mumps, Rubella | 5% |
| 30022023 | Human Vaccine: Typhoid-Paratyphoid (TAB/TABC) | 5% |
| 30022024 | Human Vaccine: Other Mixed | 5% |
| 30022029 | Veterinary Medicine Vaccines | 5% |
| 30023000 | Micro-organism Cultures (Excluding Yeast) | 5% |
| 30024111 | Single Vaccines: Cholera and Typhoid | 5% |
| 30024112 | Single human vaccines (Hepatitis): Vax Hep | 5% |
| 30024113 | Single human vaccines (Tetanus): Vax Tetanus | 5% |
| 30024114 | Single human vaccines (Polio): Vax Polio | 5% |
| 30024115 | Single Vaccines: Tuberculosis | 5% |
| 30024116 | Single Vaccines: Rabies | 5% |
| 30024117 | Single human vaccines (Japanese encephalitis): Vax JE | 5% |
| 30024118 | Single Vaccines: Whooping Cough (Pertussis) | 5% |
| 30024119 | Single human vaccines (Other): Vax Human Single | 5% |
| 30024121 | DPT Vaccine | 5% |
| 30024122 | DT Vaccine | 5% |
| 30024123 | Mixed Vaccines: Measles, Mumps, and Rubella (MMR) | 5% |
| 30024124 | Mixed Vaccines: Typhoid-Paratyphoid (TAB) | 5% |
| 30024125 | Mixed Vaccines: Typhoid-Paratyphoid-Cholera (TABC) | 5% |
| 30024129 | Mixed human vaccines (other): MultiVax Human | 5% |
| 30024200 | Veterinary vaccines: Vax Vet | 5% |
| 30024910 | Cultures of micro-organisms (excl. yeast): MicroCulture | 12% |
| 30024920 | Medicaments Including Hormones in Dosage Forms | 12% |
| 30024990 | Other Vaccines, Toxins, Cultures of Micro-organisms | 12% |
| 30025100 | Cell cultures | 12% |
| 30025900 | Cell cultures (Other) | 12% |
| 30029010 | Other | Human Blood | 0% |
| 30029020 | Animal Blood for Therapeutic or Diagnostic Uses | 12% |
| 30029030 | Toxins (Therapeutic/Prophylactic Use) | 5% |
| 30029040 | Medicaments: Alkaloids (Mixed, Bulk) | 5% |
| 30029090 | Blood Products & Biologics | Other | 12% |
| 30031000 | Penicillins or Streptomycins | 12% |
| 30032000 | Other Antibiotics | 12% |
| 30033100 | Medicaments Containing Insulin | 12% |
| 30033900 | Other Medicaments Containing Hormones | 12% |
| 30034000 | Medicaments: Atropine & Salts (Retail) | 12% |
| 30034100 | Ephedrine/Salt Containing Drugs | 12% |
| 30034200 | Pseudoephedrine/Salt Containing Drugs | 12% |
| 30034300 | Medicaments Containing Norephedrine or Its Salts | 12% |
| 30034900 | Other alkaloids and derivatives | 12% |
| 30036000 | Medicaments Containing Antimalarial Active Principles | 12% |
| 30039011 | Ayurvedic Medicaments | 12% |
| 30039012 | Unani Medicaments | 12% |
| 30039013 | Siddha Medicaments | 12% |
| 30039014 | Mixtures of Medicaments Including Antibiotics | 12% |
| 30039015 | Mixtures of Medicaments for Therapy Including Antibiotics | 12% |
| 30039021 | Menthol crystals | 12% |
| 30039022 | Milk of Magnesia | 12% |
| 30039031 | Bovine Albumin (Animal Origin Drugs) | 12% |
| 30039032 | Merbromine | 12% |
| 30039033 | Calcium Sennoside | 12% |
| 30039034 | Anaesthetic Agents for Medicine | 12% |
| 30039035 | Aluminium Hydroxide Gel | 12% |
| 30039036 | Ketamine | 12% |
| 30039090 | Medicaments (excl. 3002/3005/3006), Mixed, Not Retail: Other | 12% |
| 30041010 | Penicillins | 12% |
| 30041020 | Ampicillin | 12% |
| 30041030 | Penicillins, Streptomycins, or Derivatives | 12% |
| 30041040 | Becampicillin | 12% |
| 30041050 | Cloxacillin | 12% |
| 30041060 | Ampicillin and Cloxacillin Combinations | 12% |
| 30041070 | Streptomycin | 5% |
| 30041090 | Other Penicillins or Streptomycins | 12% |
| 30042011 | Cefazolin (Cephalosporin Antibiotic) | 12% |
| 30042012 | Cephalexin (Cephalosporin Antibiotic) | 12% |
| 30042013 | Medicaments Containing Ciprofloxacin | 12% |
| 30042014 | Cefoxitin (Cephalosporin Antibiotic) | 12% |
| 30042019 | Other Cephalosporin Antibiotics | 12% |
| 30042020 | Sulfonamides, cotrimoxazole | 12% |
| 30042031 | Norfloxacin antibiotics | 12% |
| 30042032 | Nalidixic acid | 12% |
| 30042033 | Ciprofloxacin: Other antibiotics | 12% |
| 30042034 | Fluoroquinolones: Ofloxacin | 12% |
| 30042039 | Fluoroquinolones antibiotics | 12% |
| 30042041 | Chlortetracycline | 12% |
| 30042042 | Medicaments Containing Oxytetracycline | 12% |
| 30042049 | Tetracyclines | 12% |
| 30042050 | Chloramphenicol Antibiotic | 12% |
| 30042061 | Erythromycin antibiotics | 12% |
| 30042062 | Roxithromycin, macrolide antibiotics | 12% |
| 30042063 | Clarithromycin antibiotics | 12% |
| 30042064 | Azithromycin antibiotics | 12% |
| 30042069 | Other Macrolide Antibiotics | 12% |
| 30042070 | Antibiotics: Macrolide: Cefadroxil | 12% |
| 30042091 | Isoniazid Antibiotic | 5% |
| 30042092 | Rifampicin Antibiotic | 12% |
| 30042093 | Pyrazinamide, antibiotics | 5% |
| 30042094 | Ethambutol Antibiotic | 5% |
| 30042095 | Clindamycin | 5% |
| 30042096 | Vancomycin Antibiotic | 5% |
| 30042097 | Other antibiotics: Formulated | 12% |
| 30042099 | Other Antibiotics | 12% |
| 30043110 | Insulin Injection (No Antibiotics) | 5% |
| 30043190 | Other Insulin Products (No Antibiotics) | 5% |
| 30043200 | Corticosteroid Hormones (No Antibiotics) | 12% |
| 30043911 | Pituitary Hormones (No Antibiotics) | 12% |
| 30043912 | Prednisolone (No Antibiotics) | 12% |
| 30043913 | Dexamethasone (No Antibiotics) | 12% |
| 30043914 | Danazol (No Antibiotics) | 12% |
| 30043919 | Other Progestogen and Oestrogen Group Hormones | 12% |
| 30043921 | Gonadotrophins (No Antibiotics) | 12% |
| 30043922 | Luteinising Hormone (No Antibiotics) | 12% |
| 30043990 | Other Hormones (No Antibiotics) | 12% |
| 30044010 | Medicaments: Caffeine & Salts (Retail) | 12% |
| 30044020 | Codeine Derivatives (W/WO Ephedrine HCl) | 12% |
| 30044030 | Medicaments: Ergot Preps & Salts (Retail) | 12% |
| 30044040 | Medicaments: Papaverine Hydrochloride (Retail) | 12% |
| 30044050 | Medicaments: Bromhexine & Solbutamol (Retail) | 12% |
| 30044060 | Medicaments: Theophylline & Ephedrine (Retail) | 12% |
| 30044070 | Medicaments: Other Alkaloids (Retail) | 12% |
| 30044090 | Blood Grouping Reagents (Pharm) | 12% |
| 30044100 | Ephedrine/Salt Containing Drugs | 12% |
| 30044200 | Pseudoephedrine/Salt Containing Drugs | 12% |
| 30044300 | Norephedrine/Salt Containing Drugs | 12% |
| 30044910 | Atropine & Salts | 12% |
| 30044920 | Caffeine & Salts | 12% |
| 30044930 | Codeine Derivatives | 12% |
| 30044940 | Ergot Preparations and Ergotamine Salts | 12% |
| 30044950 | Papaverine Hydrochloride | 12% |
| 30044960 | Medicaments Containing Bromohexin and Salbutamol | 12% |
| 30044970 | Theophylline & Ephedrine | 12% |
| 30044990 | Alkaloids: Other | 12% |
| 30045010 | Hematinics/Erythropoietin | 12% |
| 30045020 | Mineral Preparations/Supplements | 12% |
| 30045031 | Vitamin A Preparations | 12% |
| 30045032 | Vitamin B1/B2 Preparations | 12% |
| 30045033 | Vitamin B9 Preparations | 12% |
| 30045034 | Vitamin B12 Preparations | 12% |
| 30045035 | Vitamin C Preparations | 12% |
| 30045036 | Vitamin D Preparations | 12% |
| 30045037 | Vitamin E Preparations | 12% |
| 30045039 | Medicaments for Therapeutic or Prophylactic Use | 12% |
| 30045090 | Other Medicaments with Vitamins or Heading 2936: Other | 12% |
| 30046000 | Other Antimalarial Drugs (Note 2) | 12% |
| 30049011 | Ayurvedic Medicaments for Retail | 12% |
| 30049012 | Unani Medicaments (Retail) | 12% |
| 30049013 | Siddha Medicaments (Retail) | 12% |
| 30049014 | Homoeopathic Medicaments (Retail) | 12% |
| 30049015 | Bio-chemic System Medicaments | 12% |
| 30049021 | Anthelmintics | 12% |
| 30049022 | Pharmaceutical Products in Measured Doses | 12% |
| 30049023 | Pharmaceutical Preparations for Therapy | 12% |
| 30049024 | Mixed and Unmixed Medicaments | 12% |
| 30049025 | Therapeutic Medicaments Packed in Measured Forms | 12% |
| 30049026 | Sodium Stibogluconate | 12% |
| 30049027 | Pharmaceutical Products for Medical Use | 5% |
| 30049029 | Other Anthelmintic/Antiamoebic/Antifungal Drugs | 12% |
| 30049031 | Promethazine/Chlorpheniramine/Astemizole/Cetirizine | 12% |
| 30049032 | Antihistamines & Antacids | 12% |
| 30049033 | Cimetidine/Ranitidine/Nizatidine/Roxatidine | 12% |
| 30049034 | Omeprazole and Lansoprazole | 12% |
| 30049035 | Dicyclomine/Metoclopramide/Dexamethasone/Ondansetron | 12% |
| 30049036 | Chenodiol and Ursodiol | 12% |
| 30049039 | Other Antihistaminics/Antacids/Antiulcer/Antiemetics | 12% |
| 30049041 | Anticancer Drugs: Cyclophosphamide | 5% |
| 30049042 | Anticancer Drugs: Methotrexate, 5-FU, Ftorafur | 5% |
| 30049043 | Anticancer drugs | 12% |
| 30049044 | Anticancer drugs | 12% |
| 30049045 | Other | Anticancer Drugs | 12% |
| 30049046 | Other : Anticancer drugs : Actinomycin D Dactinomycin and doxorubicin | 12% |
| 30049047 | Immunological Reagents: Peptides | 12% |
| 30049048 | Other | Anticancer Drugs | 12% |
| 30049049 | Other | Anticancer Drugs | 12% |
| 30049051 | Isoniazid | 5% |
| 30049052 | Rifampicin | 12% |
| 30049053 | Pyrazinamide & Ethambutol | 5% |
| 30049054 | Streptomycin | 5% |
| 30049055 | Dapsone (DDS), Acedapsone (DADDS), Solopsone, Clofazimine | 12% |
| 30049056 | Antimalarial Drugs: Chloroquine, Mefloquine, Quinine, & More | 5% |
| 30049057 | Other Antitubercular Drugs | 12% |
| 30049058 | Other Antileprotic Drugs | 12% |
| 30049059 | Other Antimalarial Drugs | 12% |
| 30049061 | Analgin Formulations | 12% |
| 30049062 | Acetylsalicylic Acid (Aspirin) | 12% |
| 30049063 | Ibuprofen Formulations | 12% |
| 30049064 | Oxyphen Butazone, Phenyl Butazone Formulations | 12% |
| 30049065 | Indomethacin | 12% |
| 30049066 | Mephenamic Acid, Dactofenac Sodium, Piroxicam, Tenoxicam, Meloxicam | 12% |
| 30049067 | Ketorolac, Nimesulide, Nabumetone, Nefopam | 12% |
| 30049069 | Nonsteroidal Analgesics & Antipyretics: Other Medicaments | 12% |
| 30049071 | Captopril/Enalapril/Lisinopril/Perindopril/Ramipril | 12% |
| 30049072 | Verapamil/Nifedipine/Amlodipine/Lacidipine | 12% |
| 30049073 | Antihypertensive: Losartan | 12% |
| 30049074 | Propranolol/Metoprolol/Atenolol/Labetalol | 12% |
| 30049075 | Prazosin/Terazosin/Phentolamine/Phenoxybenzamine | 12% |
| 30049076 | Antihypertensive drugs | 12% |
| 30049077 | Other : Antihypertensive drugs : Hydralazine, minoxidil and diazoxide | 5% |
| 30049079 | Other | Antihypertensive Drugs | 12% |
| 30049081 | Antiepileptic & Sulfa Drugs | 5% |
| 30049082 | Other Antiepileptic Drugs | 12% |
| 30049083 | Sulpha Drugs, Not Elsewhere Included | 12% |
| 30049084 | Enzyme Preparations | 12% |
| 30049085 | Veterinary Medicinal Preparations | 12% |
| 30049086 | Oral Rehydration Salts | 5% |
| 30049087 | Antibacterial Formulations | 12% |
| 30049088 | Sedatives | 12% |
| 30049089 | Tranquilizers (Antiepileptic, Sulfa Drugs) | 12% |
| 30049091 | Salbutamol/Terbutaline/Ephedrine/Salmeterol/Methylxanthines | 12% |
| 30049092 | Other | Other | Plasma Expanders | 12% |
| 30049093 | Medicaments for Treatment and Prevention | 12% |
| 30049094 | Other : Other : Theophylline, aminophylline and other broncho dilators | 12% |
| 30049095 | Other Carcino-Chemotherapeutic Drugs | 12% |
| 30049096 | Other | Other | Ketamine | 12% |
| 30049099 | Other therapeutic or prophylactic use products | 12% |
| 30051010 | Adhesive gauze | 12% |
| 30051020 | Adhesive tape | 12% |
| 30051090 | Adhesive dressings, Other | 12% |
| 30059010 | Other | Cotton Wool, Medicated | 12% |
| 30059020 | Other | Poultice Of Kaolin | 12% |
| 30059030 | Other | Lint, Medicated | 12% |
| 30059040 | Other | Bandages | 12% |
| 30059050 | Burn therapy dressing | 12% |
| 30059060 | Other | Micro Pores Surgical Tapes | 12% |
| 30059070 | Corn and Callous Removers | 12% |
| 30059090 | Medical Wadding, Gauze, Bandages: Impregnated or Packed | 12% |
| 30061010 | Surgical Catgut & Suture Materials | 12% |
| 30061020 | Other Soap Forms | 12% |
| 30062000 | Waste Pharmaceuticals | 12% |
| 30063000 | Medicaments Comprising Antisera and Blood Fractions | 12% |
| 30064000 | Dental cements and fillings | 12% |
| 30065000 | First-Aid Kits | 12% |
| 30066010 | Chemical Contraceptive Preparations Based on Hormones | 0% |
| 30066020 | Chemical contraceptives | 0% |
| 30066030 | Chemical Contraceptive Preparations Based on Spermicides | 0% |
| 30067000 | Medical lubricant gel | 12% |
| 30068000 | Fertilizer grade, conforming to standard is 5405 | 12% |
| 30069100 | Ostomy Appliances | 5% |
| 30069200 | Other | Waste Pharmaceuticals | 12% |
| 30069300 | Placebo/Clinical Trial Kits | 12% |
* GST rates may vary based on the latest GST notifications
HSN Code for Ayurvedic, Allopathic, and Homeopathic Medicines
Ayurvedic medicines that follow classical texts or are proprietary ayurvedic formulations are usually classified in the medicaments headings of the pharmaceutical chapter. Their HSN code is generally drawn from the same four digit family that covers other medicaments, with further detail at the six or eight digit level.
Allopathic medicines such as common pain relief tablets, antibiotics, syrups, injections and chronic disease medicines are also classified in the main medicament headings. Most retail packs of allopathic medicines fall under the HSN family for medicaments in measured doses or in packings for retail sale.
Homeopathic medicines, whether in globules, tablets, drops or mother tinctures, are similarly grouped under medicament headings in the pharmaceutical chapter. Their HSN code comes from the same broad family that covers other medicaments, although their detailed subheadings are specific to homeopathic preparations.
In practice, distributors, chemists and hospitals assign the same four digit medicament HSN group to ayurvedic, allopathic and homeopathic medicines and then use item descriptions and internal codes to distinguish between systems of medicine and brands.
GST on Medicines and HSN Code Classification
With the move to a revised three slab GST system from 22 September 2025, most ordinary medicines that were earlier taxed at 12% have shifted to a lower 5% slab, while life saving medicines enjoy 0% GST. Only a limited set of pharmaceutical or medical products continue to fall in the standard 18% slab.
In simple terms, vaccines and notified life saving drugs fall under a 0% GST rate. Common allopathic medicaments, ayurvedic preparations and homeopathic medicines used for regular treatment normally attract 5% GST under their medicament HSN codes.
Certain specialised pharmaceutical goods, diagnostic kits and medical devices may still be taxed at 18% if they are listed in specific entries. In many other cases, important medical devices and disposables have also moved to 5% to reduce the cost of treatment.
For GST compliance, medicine traders and hospitals configure each product in their accounting software with the correct HSN code and the applicable GST rate, usually 0% or 5% for medicines. Invoices show the HSN code for each medicine line so that buyers can see the rate and verify input tax credit eligibility.
When businesses file GST returns, they report their outward supplies HSN wise. This helps the tax department see how much turnover relates to life saving medicines at 0% and how much to other medicines at 5%, and it helps avoid mismatches between the supplier and recipient records.
Conclusion
The medicine HSN code system groups allopathic, ayurvedic, homeopathic and other medicaments in a common pharmaceutical chapter, with detailed headings for vaccines, medicaments and related pharmaceutical goods.
After the GST changes from 22 September 2025, most regular medicines fall in the 5% slab while notified life saving medicines are at 0%. When pharmacies, distributors and hospitals use the correct HSN codes and GST rates on every invoice, their billing stays accurate, input tax credit flows smoothly and the risk of notices or penalties for wrong classification is reduced.
Frequently Asked Questions
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What is the HSN code for medicines in India?
In India, medicines are mainly classified in the pharmaceutical chapter under medicament headings. Most allopathic, ayurvedic and homeopathic formulations fall in the four digit HSN families that begin with 3002, 3003 or 3004, depending on the type of medicament.
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What is the GST rate for medicines under HSN code?
After the changes from 22 September 2025, notified life saving medicines and certain vaccines are at 0% GST, while most ordinary medicaments for human use attract 5% GST under their medicament HSN codes. Only a limited set of specialised items continue at 18%.
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How are Ayurvedic, Allopathic, and Homeopathic medicines classified under HSN code?
Ayurvedic, allopathic and homeopathic medicines all fall under the medicament headings in the pharmaceutical chapter. Their detailed subheadings change based on the system of medicine and the form, but they share the same broad HSN families for medicaments.
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What is the HSN code for Ayurvedic medicines?
Ayurvedic medicines, whether classical or proprietary, are classified as medicaments in the pharmaceutical chapter. In practice they are usually mapped to the same four digit medicament HSN family as other therapeutic products and then further identified by detailed subheadings and descriptions.
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How does the GST rate for medicines vary under the HSN code?
The GST rate for medicines varies based on their HSN classification and any special notifications. Life saving medicines and certain vaccines are at 0%, most regular medicaments are at 5%, and only some specialised pharmaceutical goods and devices fall in the 18% slab.
