--- title: "3005 HSN Code | HSN Code for Wadding & gauze for medical purposes in India" description: "Know more about 3005 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3005 covering Wadding & gauze for medical purposes." canonical: "https://busy.in/hsn/sub-chapter-3005/" --- # HSN Sub-chapter 3005: Wadding & gauze for medical purposes 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 Part of [Chapter 30: Pharmaceutical Products](https://busy.in/hsn/chapter-30/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 30051010 | [Adhesive gauze](https://busy.in/hsn/hsn-30051010/) | | 30051020 | [Adhesive tape](https://busy.in/hsn/hsn-30051020/) | | 30051090 | [Adhesive dressings, Other](https://busy.in/hsn/hsn-30051090/) | | 30059010 | [Other \| Cotton Wool, Medicated](https://busy.in/hsn/hsn-30059010/) | | 30059020 | [Other \| Poultice Of Kaolin](https://busy.in/hsn/hsn-30059020/) | | 30059030 | [Other \| Lint, Medicated](https://busy.in/hsn/hsn-30059030/) | | 30059040 | [Other \| Bandages](https://busy.in/hsn/hsn-30059040/) | | 30059050 | [Burn therapy dressing](https://busy.in/hsn/hsn-30059050/) | | 30059060 | [Other \| Micro Pores Surgical Tapes](https://busy.in/hsn/hsn-30059060/) | | 30059070 | [Corn and Callous Removers](https://busy.in/hsn/hsn-30059070/) | | 30059090 | [Medical Wadding, Gauze, Bandages: Impregnated or Packed](https://busy.in/hsn/hsn-30059090/) | ## Frequently asked questions ### What products are classified under HSN 3005 It includes Wadding & gauze for medical purposes ### What misclassification mistakes happen with 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. ### How do I bill a kit or combo that includes Wadding & gauze for medical purposes? 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. ### Any special steps when selling Wadding & gauze for medical purposes through an e‑commerce platform? 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. ### Does packaging or branding change how GST applies to Wadding & gauze for medical purposes? 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. ### What should my invoice and records include for Wadding & gauze for medical purposes? 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. ### Can reverse charge ever apply to transactions involving Wadding & gauze for medical purposes? 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. ## India's trade performance: HSN Sub-Chapter 3005 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹801 Cr (+34.56% YoY) — 0.0216% of India's total exports - Imports: ₹405 Cr (+11.79% YoY) — 0.0066% of India's total imports - Trade balance: ₹396 Cr (Surplus); surplus rank #276 of 1233 sub-chapters - Share of Chapter 30: 0.38% of its exports; import side 1.61% - Rank within Chapter 30: #5 of 6 by export value; import-side #6 ### Key metrics - Export CAGR: 12.67% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #431 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +45.79% in FY 2022-23 - Contribution to Ch. 30: 0.38% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3005 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 Ch. 30 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 30 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 391.58 | 0.0171% | — | 0.38% | 204.40 | 0.0057% | — | 1.40% | +187.18 | #465 | | FY 2019-20 | 404.22 | 0.0183% | +3.23% | 0.35% | 232.37 | 0.0069% | +13.68% | 1.41% | +171.85 | #454 | | FY 2020-21 | 451.00 | 0.0210% | +11.57% | 0.31% | 257.25 | 0.0088% | +10.71% | 1.36% | +193.75 | #449 | | FY 2021-22 | 438.88 | 0.0140% | −2.69% | 0.30% | 301.51 | 0.0066% | +17.21% | 1.18% | +137.37 | #507 | | FY 2022-23 | 639.83 | 0.0177% | +45.79% | 0.40% | 383.03 | 0.0067% | +27.04% | 1.82% | +256.80 | #455 | | FY 2023-24 | 595.38 | 0.0165% | −6.95% | 0.33% | 362.69 | 0.0065% | −5.31% | 1.69% | +232.69 | #479 | | FY 2024-25 | 801.13 | 0.0216% | +34.56% | 0.38% | 405.46 | 0.0066% | +11.79% | 1.61% | +395.67 | #431 | - CAGR (7-year): exports 12.67%/yr, imports 12.09%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 3005 export-import analysis ### Consistent export growth: 12.67% CAGR over 7 years India's exports under HSN Sub-Chapter 3005 have grown at a compound annual rate of 12.67% over 7 fiscal years, rising from ₹391.58 Crore in FY 2018-19 to ₹801.13 Crore in FY 2024-25. ### HSN Sub-Chapter 3005 ranked #431 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3005 ranks #431 out of 1233 sub-chapters by total export value. Within Chapter 30, it ranks #5 of 6. By trade surplus, it ranks #276 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 3005 exports The strongest single-year export movement for HSN Sub-Chapter 3005 was recorded in FY 2022-23, when exports surged by 45.79% over the prior year. ### India maintains a trade surplus of ₹395.67 Crore in HSN Sub-Chapter 3005 goods In FY 2024-25, India's exports of ₹801.13 Cr exceeded imports of ₹405.46 Cr, resulting in a trade surplus of ₹395.67 Crore — ranking #276 of 1233 by surplus magnitude. ### Import growth of 12.09% CAGR signals rising demand for Wadding & gauze for medical purposes India's imports under HSN Sub-Chapter 3005 have grown at 12.09% CAGR, reaching ₹405.46 Crore in FY 2024-25. ### HSN Sub-Chapter 3005 contributes 0.38% of Chapter 30 exports — ranked #5 Among the 6 sub-chapters under Chapter 30, HSN Sub-Chapter 3005 ranks #5 by export value — accounting for 0.38% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.61% share (rank #6). ## Related Sub-Chapters in Chapter 30 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 3004: Medicaments for therapeutic uses](https://busy.in/hsn/sub-chapter-3004/) | ₹1,86,519 Cr | | #2 | [HSN Sub-Chapter 3002: Human & animal blood prepared](https://busy.in/hsn/sub-chapter-3002/) | ₹15,063 Cr | | #3 | [HSN Sub-Chapter 3003: Mixed medicaments, therapeutic use](https://busy.in/hsn/sub-chapter-3003/) | ₹2,750 Cr | | #4 | [HSN Sub-Chapter 3006: Pharmaceutical goods](https://busy.in/hsn/sub-chapter-3006/) | ₹2,519 Cr | | #5 | HSN Sub-Chapter 3005: Wadding & gauze for medical purposes (this hsn sub-chapter) | ₹801 Cr | | #6 | [HSN Sub-Chapter 3001: Organotherapeutic extracts & heparin](https://busy.in/hsn/sub-chapter-3001/) | ₹476 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 3001 | [Organotherapeutic extracts & heparin](https://busy.in/hsn/sub-chapter-3001/) | | 3002 | [Human & animal blood prepared](https://busy.in/hsn/sub-chapter-3002/) | | 3003 | [Mixed medicaments, therapeutic use](https://busy.in/hsn/sub-chapter-3003/) | | 3004 | [Medicaments for therapeutic uses](https://busy.in/hsn/sub-chapter-3004/) | | 3006 | [Pharmaceutical goods](https://busy.in/hsn/sub-chapter-3006/) |