Pharmaceutical products

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
3002 Human blood and its components Nil Nil Nil Nil
3006 All types of contraceptives Nil Nil Nil Nil
30 Insulin 2.5% 2.5% 5% Nil
3002, 3006 Animal or human blood vaccines 2.5% 2.5% 5% Nil
30 Diagnostic kits for detection of all types of hepatitis 2.5% 2.5% 5% Nil
30 Injection of Deferiprone or Desferrioxamine 2.5% 2.5% 5% Nil
30 Cyclosporine 2.5% 2.5% 5% Nil
30 Medicaments (including veterinary medicaments) used in bio chemic systems and not bearing a brand name 2.5% 2.5% 5% Nil
30 Oral re-hydration salts 2.5% 2.5% 5% Nil
30 Drugs or medicines including their salts and esters and diagnostic test kits, specified in list 1 appended to this schedule (see at the end of this chapter) 2.5% 2.5% 5% Nil
30 Formulations manufactured from the bulk drugs specified in list 2 appended to this schedule (see at the end of chapter) 2.5% 2.5% 5% Nil
3001 Following goods namely a) Menthol and menthol crystals, b) Peppermint (menthol oil), c) Fractionated / de-terpenated mentha oil, d) De-mentholised oil, e) Spearmint oil, f) Mentha piperita oil 6% 6% 12% Nil
3002 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or 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 6% 6% 12% Nil
3003 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products 6% 6% 12% Nil
3004 Medicaments consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or informs or packing for retail sale, including ayurvaedic, unani, siddha, homoeopathic or bio-chemic systems medicaments 6% 6% 12% Nil
3005 Medicaments consisting of mixed or unmixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms of packing for retail sale, including ayurvaedic, siddha, unani or bio-chemic systems medicaments, put up for retail sale 6% 6% 12% Nil
3006 Wadding , gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packing for retail sale for medical, surgical, dental or veterinary purposes 6% 6% 12% Nil
30 Pharmaceutical goods [i.e. 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 surgical or dental adhesion barriers, whether or not absorbable; waste pharmaceuticals] [other than contraceptives], sterile absorbable surgical or dental haemostatics; 6% 6% 12% Nil
30 Nicotine polacrilex gum 9% 9% 18% Nil