Glands and other organs for organo-therapeutic uses, dried,whether or not powdered, extracts of glands or other organs or of their secretions for organo-therapeutic uses, heparin and its salts,. Chapter 30: Pharmaceutical products.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 3001 | Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included Notification 9/2025-CT(R), Schedule I, S.No. 230 |
| Entries for the whole of Chapter 30 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 2906 11 10, 30, 3301 | Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil Notification 9/2025-CT(R), Schedule I, S.No. 224 |
| 5%2.5% + 2.5% | 30 | Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts Notification 9/2025-CT(R), Schedule I, S.No. 225 |
| 5%2.5% + 2.5% | 30 or any Chapter | All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025] Notification 9/2025-CT(R), Schedule I, S.No. 226 |
| 5%2.5% + 2.5% | 30 | Diagnostic kits for detection of all types of hepatitis Notification 9/2025-CT(R), Schedule I, S.No. 227 |
| 5%2.5% + 2.5% | 30 | Medicaments (including veterinary medicaments) used in bio- chemic systems Notification 9/2025-CT(R), Schedule I, S.No. 228 |
| 5%2.5% + 2.5% | 30 | Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia Notification 9/2025-CT(R), Schedule I, S.No. 229 |
| 18%9% + 9% | 29061190, 30, 3301 | Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil Notification 9/2025-CT(R), Schedule II, S.No. 38 |
| Nil | 30 or any other Chapter | Drugs or medicines listed in Annexure I Annexure I: drugs or medicines (see S.No. 113 of the nil list) (37)
|
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 3001 in the GSTN HSN master (12 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 3001 10 10 | GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED GLANDS AND OTHER ORGANS, DRIED, WHETHER OR NOT POWDERED : PANCREATIN AND DRIED POWDER OF PANCREAS | – | Save |
| 3001 10 91 | GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED GLANDS AND OTHER ORGANS, DRIED, WHETHER OR NOT POWDERED : OTHER : POWDERED | – | Save |
| 3001 10 99 | GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED GLANDS AND OTHER ORGANS, DRIED, WHETHER OR NOT POWDERED : OTHER : OTHER | – | Save |
| 3001 20 | EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS : | – | |
| 3001 20 10 | LIQUID EXTRACTS OF LIVER | – | Save |
| 3001 20 20 | LIVER EXTRACTS, DRY | – | Save |
| 3001 20 30 | SNAKE VENOM | – | Save |
| 3001 20 90 | OTHER | – | Save |
| 3001 90 | OTHER : | – | |
| 3001 90 10 | OF HUMAN ORIGIN | – | Save |
| 3001 90 91 | HEPARIN AND ITS SALTS | – | Save |
| 3001 90 99 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (3001) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
