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.

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HSN

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

Chapter No Chapter Title Chapter Description
29 Organic Chemicals Organic chemicals
30 Pharmaceutical Products Pharmaceutical products

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.

Fazeel Zaidi
Chartered Accountant
MRN No.: 469741
City: Prayagraj

I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.

Frequently Asked Questions

  • 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.

  • 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%.

  • 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.

  • 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.

  • 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.