What products are classified under HSN 3005
It includes Wadding & gauze for medical purposes
HSN Sub Chapter 3005 represents Wadding & gauze for medical purposes under GST classification. This code helps businesses identify Wadding & gauze for medical purposes correctly for billing, taxation, and trade. With HSN Sub Chapter 3005, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Wadding & gauze for medical purposes.
GST Rate for Wadding & gauze for medical purposes under HSN Code 3005. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 30 | 3005 | Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes | 5% | 5% |
Chapter: 30
Description: Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
Following Tariff HSN code falls under Wadding & gauze for medical purposes:
| Tariff HSN | Description |
|---|---|
| Adhesive dressings and other articles having an adhesive layer : Adhesive guaze | |
| Adhesive dressings and other articles having an adhesive layer : Adhesive tape | |
| Adhesive dressings and other articles having an adhesive layer : Other | |
| Other : Cotton wool, medicated | |
| Other : Poultice of kaolin | |
| Other : Lint, medicated | |
| Other : Bandages | |
| Other : Burn therapy dressing soaked in protective gel | |
| Other : Micro pores surgical tapes | |
| Other : Corn removers and callous removers | |
| Other : Other |
Adhesive dressings and other articles having an adhesive layer : Adhesive guaze
Adhesive dressings and other articles having an adhesive layer : Adhesive tape
Adhesive dressings and other articles having an adhesive layer : Other
Other : Cotton wool, medicated
Other : Poultice of kaolin
Other : Lint, medicated
Other : Bandages
Other : Burn therapy dressing soaked in protective gel
Other : Micro pores surgical tapes
Other : Corn removers and callous removers
Other : Other
| Order Number | Description |
|---|---|
| Wipro Enterprises Private Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Lagom Labs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Ce-chem Pharmaceuticals Pvt Ltd (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. K. Suresh (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat) | |
| Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| Girish Rathod(Jay Ambey) (AAAR (Appellate Authority For Advance Ruling), Gujarat) |
Wipro Enterprises Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Lagom Labs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Ce-chem Pharmaceuticals Pvt Ltd (AAR (Authority For Advance Ruling), Karnataka)
M/S. K. Suresh (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)
Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
Girish Rathod(Jay Ambey) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
It includes Wadding & gauze for medical purposes
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Wadding & gauze for medical purposes is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Wadding & gauze for medical purposes are forward charge. Check the current notifications for any special cases before deciding.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.