--- title: "3006 HSN Code | HSN Code for Pharmaceutical goods in India" description: "Know more about 3006 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3006 covering Pharmaceutical goods." canonical: "https://busy.in/hsn/sub-chapter-3006/" --- # HSN Sub-chapter 3006: Pharmaceutical goods Pharmaceutical goods specified in note 4 to this chapter Part of [Chapter 30: Pharmaceutical Products](https://busy.in/hsn/chapter-30/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 30061010 | [Surgical Catgut & Suture Materials](https://busy.in/hsn/hsn-30061010/) | | 30061020 | [Other Soap Forms](https://busy.in/hsn/hsn-30061020/) | | 30062000 | [Waste Pharmaceuticals](https://busy.in/hsn/hsn-30062000/) | | 30063000 | [Medicaments Comprising Antisera and Blood Fractions](https://busy.in/hsn/hsn-30063000/) | | 30064000 | [Dental cements and fillings](https://busy.in/hsn/hsn-30064000/) | | 30065000 | [First-Aid Kits](https://busy.in/hsn/hsn-30065000/) | | 30066010 | [Chemical Contraceptive Preparations Based on Hormones](https://busy.in/hsn/hsn-30066010/) | | 30066020 | [Chemical contraceptives](https://busy.in/hsn/hsn-30066020/) | | 30066030 | [Chemical Contraceptive Preparations Based on Spermicides](https://busy.in/hsn/hsn-30066030/) | | 30067000 | [Medical lubricant gel](https://busy.in/hsn/hsn-30067000/) | | 30068000 | [Fertilizer grade, conforming to standard is 5405](https://busy.in/hsn/hsn-30068000/) | | 30069100 | [Ostomy Appliances](https://busy.in/hsn/hsn-30069100/) | | 30069200 | [Other \| Waste Pharmaceuticals](https://busy.in/hsn/hsn-30069200/) | | 30069300 | [Placebo/Clinical Trial Kits](https://busy.in/hsn/hsn-30069300/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 3006 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,519 Cr (+16.58% YoY) — 0.0680% of India's total exports - Imports: ₹1,558 Cr (+20.81% YoY) — 0.0256% of India's total imports - Trade balance: ₹960 Cr (Surplus); surplus rank #186 of 1233 sub-chapters - Share of Chapter 30: 1.21% of its exports; import side 6.18% - Rank within Chapter 30: #4 of 6 by export value; import-side #3 ### Key metrics - Export CAGR: 9.95% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #230 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +23.72% in FY 2020-21 - Contribution to Ch. 30: 1.21% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3006 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 | 1,426.05 | 0.0621% | — | 1.38% | 780.45 | 0.0217% | — | 5.35% | +645.60 | #231 | | FY 2019-20 | 1,479.96 | 0.0670% | +3.78% | 1.28% | 863.76 | 0.0257% | +10.67% | 5.23% | +616.20 | #223 | | FY 2020-21 | 1,831.05 | 0.0851% | +23.72% | 1.27% | 688.28 | 0.0236% | −20.32% | 3.64% | +1,142.77 | #203 | | FY 2021-22 | 1,775.95 | 0.0566% | −3.01% | 1.23% | 941.28 | 0.0206% | +36.76% | 3.68% | +834.67 | #245 | | FY 2022-23 | 1,937.89 | 0.0535% | +9.12% | 1.21% | 1,164.09 | 0.0202% | +23.67% | 5.54% | +773.80 | #250 | | FY 2023-24 | 2,160.56 | 0.0597% | +11.49% | 1.18% | 1,289.87 | 0.0230% | +10.81% | 6.03% | +870.69 | #239 | | FY 2024-25 | 2,518.76 | 0.0680% | +16.58% | 1.21% | 1,558.27 | 0.0256% | +20.81% | 6.18% | +960.49 | #230 | - CAGR (7-year): exports 9.95%/yr, imports 12.21%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 3006 export-import analysis ### Consistent export growth: 9.95% CAGR over 7 years India's exports under HSN Sub-Chapter 3006 have grown at a compound annual rate of 9.95% over 7 fiscal years, rising from ₹1,426.05 Crore in FY 2018-19 to ₹2,518.76 Crore in FY 2024-25. ### HSN Sub-Chapter 3006 ranked #230 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3006 ranks #230 out of 1233 sub-chapters by total export value. Within Chapter 30, it ranks #4 of 6. By trade surplus, it ranks #186 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 3006 exports The strongest single-year export movement for HSN Sub-Chapter 3006 was recorded in FY 2020-21, when exports surged by 23.72% over the prior year. ### India maintains a trade surplus of ₹960.49 Crore in HSN Sub-Chapter 3006 goods In FY 2024-25, India's exports of ₹2,518.76 Cr exceeded imports of ₹1,558.27 Cr, resulting in a trade surplus of ₹960.49 Crore — ranking #186 of 1233 by surplus magnitude. ### Import growth of 12.21% CAGR signals rising demand for Pharmaceutical goods India's imports under HSN Sub-Chapter 3006 have grown at 12.21% CAGR, reaching ₹1,558.27 Crore in FY 2024-25. ### HSN Sub-Chapter 3006 contributes 1.21% of Chapter 30 exports — ranked #4 Among the 6 sub-chapters under Chapter 30, HSN Sub-Chapter 3006 ranks #4 by export value — accounting for 1.21% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.18% share (rank #3). ## 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 (this hsn sub-chapter) | ₹2,519 Cr | | #5 | [HSN Sub-Chapter 3005: Wadding & gauze for medical purposes](https://busy.in/hsn/sub-chapter-3005/) | ₹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/) | | 3005 | [Wadding & gauze for medical purposes](https://busy.in/hsn/sub-chapter-3005/) |