Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. 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% | 3003 | Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments Notification 9/2025-CT(R), Schedule I, S.No. 233 |
| 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 3003 in the GSTN HSN master (34 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 | |
|---|---|---|---|
| 3003 10 | CONTAINING PENICILLINS OR DERIVATIVES THEREOF, WITH A PENICILLANIC ACID STRUCTURE, OR STREPTOMYCINS OR THEIR DERIVATIVES | – | |
| 3003 10 00 | CONTAINING PENICILLINS OR DERIVATIVES THEREOF, WITH A PENICILLANIC ACID STRUCTURE, OR STREPTOMYCINS OR THEIR DERIVATIVES | – | Save |
| 3003 20 | OTHER, CONTAINING ANTIBIOTICS | – | |
| 3003 20 00 | OTHER, CONTAINING ANTIBIOTICS | – | Save |
| 3003 31 | CONTAINING INSULIN | – | |
| 3003 31 00 | CONTAINING INSULIN | – | Save |
| 3003 39 | OTHER | – | |
| 3003 39 00 | OTHER | – | Save |
| 3003 40 00 | MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE CONTAINING ALKALOIDS OR DERIVATIVES THEREOF BUT NOT CONTAINING HORMONES OR OTHER PRODUCTS OF HEADING 2937 OR ANTIBIOTICS | – | Save |
| 3003 41 | CONTAINING EPHEDRINE OR ITS SALTS | – | |
| 3003 41 00 | Containing ephedrine or its salts | – | Save |
| 3003 42 | CONTAINING PSEUDOEPHEDRINE (INN) OR ITS SALTS | – | |
| 3003 42 00 | Containing pseudoephedrine (INN) or its salts | – | Save |
| 3003 43 | CONTAINING NOREPHEDRINE OR ITS SALTS | – | |
| 3003 43 00 | Containing norephedrine or its salts | – | Save |
| 3003 49 | OTHER | – | |
| 3003 49 00 | Other | – | Save |
| 3003 60 | OTHER, CONTAINING ANTIMALARIAL ACTIVE PRINCIPLES DESCRIBED IN SUB-HEADING NOTE 2 TO THIS CHAPTER | – | |
| 3003 60 00 | Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapter | – | Save |
| 3003 90 | OTHER : | – | |
| 3003 90 11 | OF AYURVEDIC SYSTEM | – | Save |
| 3003 90 12 | OF UNANI SYSTEM | – | Save |
| 3003 90 13 | OF SIDDHA SYSTEM | – | Save |
| 3003 90 14 | OF HOMOEOPATHIC SYSTEM | – | Save |
| 3003 90 15 | OF BIO-CHEMIC SYSTEM | – | Save |
| 3003 90 21 | MENTHOL CRYSTALS | – | Save |
| 3003 90 22 | MILK OF MAGNESIA | – | Save |
| 3003 90 31 | BOVINE ALBUMIN AND DRUGS OF ANIMAL ORIGIN | – | Save |
| 3003 90 32 | MERBROMINE NATIONAL FORMULARY XII (MERCUROCHROME) | – | Save |
| 3003 90 33 | CALCIUM SENNOSIDE | – | Save |
| 3003 90 34 | ANAESTHETIC AGENTS USED IN HUMAN OR VETERINARY MEDICINE OR SURGERY | – | Save |
| 3003 90 35 | ALUMINIUM HYDROXIDE GEL | – | Save |
| 3003 90 36 | KETAMINE | – | Save |
| 3003 90 90 | 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 (3003) 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.
