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 purposes. 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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New GST Rate for HSN Code 3006

GST Rate for Pharmaceutical goods under HSN Code 3006. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

30

HSN Code

3006

HSN Description

Pharmaceutical goods specified in note 4 to this chapter

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 3006

Following tariff HSN codes fall under Pharmaceutical goods.

Tariff HSN

30061010

Description

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

Tariff HSN

30061020

Description

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

Tariff HSN

30062000

Description

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

Tariff HSN

30063000

Description

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

Tariff HSN

30064000

Description

Dental cements and other dental fillings; bone reconstruction cements

Tariff HSN

30065000

Description

First-aid boxes and kits

Tariff HSN

30066010

Description

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

Tariff HSN

30066020

Description

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

Tariff HSN

30066030

Description

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

Tariff HSN

30067000

Description

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

Tariff HSN

30068000

Description

Pharmaceutical goods specified in note 4 to this chapter waste pharmaceuticals

Tariff HSN

30069100

Description

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

Tariff HSN

30069200

Description

Other : Waste pharmaceuticals

Tariff HSN

30069300

Description

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

India’s Trade Performance — HSN Sub-Chapter 3006 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,519 Cr

+16.58% vs FY 2023-24

0.0680% of India’s total exports

India’s Imports

FY 2024-25

₹1,558 Cr

+20.81% vs FY 2023-24

0.0256% of India’s total imports

Trade Balance

FY 2024-25

₹960 Cr

Trade Surplus

Surplus rank #186 of 1233 subchapters

% of Chapter 30

FY 2024-25

1.21%

Share of Chapter 30’s total exports in FY 2024-25

Import side: 6.18% of Chapter 30’s imports

Rank Within Chapter 30

FY 2024-25

#4 of 6

Position by export value among subchapters in Chapter 30

Import-side rank: #3 of 6

At a glance

9.95%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#230

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+23.72%

Peak Growth Year

FY 2020-21 · strongest single-year move

1.21%

Contribution to Ch. 30

Share of Chapter 30 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #231

Balance

+645.60

Exports

1,426.05 ₹ Cr

0.0621% share

— YoY

1.38% of Ch. 30

Imports

780.45 ₹ Cr

0.0217% share

— YoY

5.35% of Ch. 30

FY 2019-20 Exp. Rank #223

Balance

+616.20

Exports

1,479.96 ₹ Cr

0.0670% share

+3.78% YoY

1.28% of Ch. 30

Imports

863.76 ₹ Cr

0.0257% share

+10.67% YoY

5.23% of Ch. 30

FY 2020-21 Exp. Rank #203

Balance

+1,142.77

Exports

1,831.05 ₹ Cr

0.0851% share

+23.72% YoY

1.27% of Ch. 30

Imports

688.28 ₹ Cr

0.0236% share

−20.32% YoY

3.64% of Ch. 30

FY 2021-22 Exp. Rank #245

Balance

+834.67

Exports

1,775.95 ₹ Cr

0.0566% share

−3.01% YoY

1.23% of Ch. 30

Imports

941.28 ₹ Cr

0.0206% share

+36.76% YoY

3.68% of Ch. 30

FY 2022-23 Exp. Rank #250

Balance

+773.80

Exports

1,937.89 ₹ Cr

0.0535% share

+9.12% YoY

1.21% of Ch. 30

Imports

1,164.09 ₹ Cr

0.0202% share

+23.67% YoY

5.54% of Ch. 30

FY 2023-24 Exp. Rank #239

Balance

+870.69

Exports

2,160.56 ₹ Cr

0.0597% share

+11.49% YoY

1.18% of Ch. 30

Imports

1,289.87 ₹ Cr

0.0230% share

+10.81% YoY

6.03% of Ch. 30

FY 2024-25 Exp. Rank #230

Balance

+960.49

Exports

2,518.76 ₹ Cr

0.0680% share

+16.58% YoY

1.21% of Ch. 30

Imports

1,558.27 ₹ Cr

0.0256% share

+20.81% YoY

6.18% of Ch. 30

CAGR · 7-Year

Exports

9.95% /yr

Imports

12.21% /yr

Consistently Surplus
Chapter 30 total

reference, FY 2024-25

Export

₹2,08,128.62 Cr

Import

₹25,224.54 Cr

Trade Balance

+1,82,904.08

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3006 ranks #230 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3006 and GST compliance.

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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