3006 HSN Code: Pharmaceutical goods

HSN Sub Chapter 3006 represents Pharmaceutical goods under GST classification. This code helps businesses identify Pharmaceutical goods correctly for billing, taxation, and trade. With HSN Sub Chapter 3006, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Pharmaceutical goods.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
30	3006	Pharmaceutical goods specified in note 4 to this chapter	5%	5%

HSN Code 3006

Chapter: 30

Description: Pharmaceutical goods specified in note 4 to this chapter

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
30061010	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
30061020	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
30062000	Pharmaceutical goods specified in note 4 to this chapter blood grouping reagents
30063000	Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patient
30064000	Dental cements and other dental fillings; bone reconstruction cements
30065000	First-aid boxes and kits
30066010	Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on hormones
30066020	Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on other products of heading 2937
30066030	Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on spermicides
30067000	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
30068000	Pharmaceutical goods specified in note 4 to this chapter waste pharmaceuticals
30069100	Other : Appliances identifiable for (ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes) ;
30069200	Other : Waste pharmaceuticals
30069300	Other: Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses

HSN Code 30061010

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

HSN Code 30061020

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

HSN Code 30062000

Pharmaceutical goods specified in note 4 to this chapter blood grouping reagents

HSN Code 30063000

Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patient

HSN Code 30064000

Dental cements and other dental fillings; bone reconstruction cements

HSN Code 30065000

First-aid boxes and kits

HSN Code 30066010

Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on hormones

HSN Code 30066020

Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on other products of heading 2937

HSN Code 30066030

Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides : Based on spermicides

HSN Code 30067000

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

HSN Code 30068000

Pharmaceutical goods specified in note 4 to this chapter waste pharmaceuticals

HSN Code 30069100

Other : Appliances identifiable for (ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes) ;

HSN Code 30069200

Other : Waste pharmaceuticals

HSN Code 30069300

Other: Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
GUJ/GAAR/R/53/2020	M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
GST-ARA-02/2017/B- 06	Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra)
KAR ADRG 71/2019	Chrochemie Laboratory Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
KAR/AAAR-08/2019-20	M/S. Chromachemie Laboratory Private Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)
TN/AAAR/03/2019 (AR)	Rmkv Fabrics Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
KAR ADRG 25/2021	Analytica Chemie Inc., (AAR (Authority For Advance Ruling), Karnataka)
GUJ/GAAR/R/22/2020	M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
GST-ARA-98/2019-20/B-72	Accurex Biomedical Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
KAR ADRG 24/2021	Kaustubha Scientific Research Laboratory Private Ltd. (AAR (Authority For Advance Ruling), Karnataka)
KER/106/2021	Neogen Food And Animal Security (India) Private Ltd. (AAR (Authority For Advance Ruling), Kerala)

Order No. GUJ/GAAR/R/53/2020

M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)

Order No. GST-ARA-02/2017/B- 06

Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. KAR ADRG 71/2019

Chrochemie Laboratory Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)

Order No. KAR/AAAR-08/2019-20

M/S. Chromachemie Laboratory Private Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)

Order No. TN/AAAR/03/2019 (AR)

Rmkv Fabrics Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Order No. KAR ADRG 25/2021

Analytica Chemie Inc., (AAR (Authority For Advance Ruling), Karnataka)

Order No. GUJ/GAAR/R/22/2020

M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Order No. GST-ARA-98/2019-20/B-72

Accurex Biomedical Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. KAR ADRG 24/2021

Kaustubha Scientific Research Laboratory Private Ltd. (AAR (Authority For Advance Ruling), Karnataka)

Order No. KER/106/2021

Neogen Food And Animal Security (India) Private Ltd. (AAR (Authority For Advance Ruling), Kerala)

What products are classified under HSN 3006

It includes Pharmaceutical goods

What should my invoice and records include for Pharmaceutical goods?

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.

How should I document Pharmaceutical goods sent for job work?

Use a delivery challan for sending Pharmaceutical goods to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Do spares or accessories of Pharmaceutical goods follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

What are the e‑way bill and e‑invoice points while moving Pharmaceutical goods?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Can reverse charge ever apply to transactions involving Pharmaceutical goods?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Pharmaceutical goods are forward charge. Check the current notifications for any special cases before deciding.

Important Disclaimer

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.

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