HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Drugs & Pharmaceuticals are mentioned in chapter 30.
The table given below comprises of the GST rates and HSN codes for Drugs & Pharmaceuticals.
|
HSN Code |
Description |
Rate (%) |
Effective From |
CESS (%) |
|
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 |
12 |
28/06/2017 |
|
|
Related Export / Import HSN Code 30012010, 30012020, 30012030, 30012090, 30019010, 30019091, 30019099 |
||||
|
3002 |
Human Blood and its components |
NIL |
28/06/2017 |
|
|
Related Export / Import HSN Code 300212, 300213, 300214, 30021100, 30021210, 30021220, 30021230, 30021240, 30021290, 30021310, 30021410, 30021500, 30021900, 30021011, 30021012, 30021013, 30021014, 30021019, 30021020, 30021091, 30021099, 30022011, 30022012, 30022013, 30022014, 30022015, 30022016, 30022017, 30022018, 30022019, 30022021, 30022022, 30022023, 30022024, 30022029, 30023000, 30029010, 30029020, 30029030, 30029040, 30029090 |
||||
|
3002 |
Animal or Human Blood Vaccines |
5 |
28/06/2017 |
|
|
Related Export / Import HSN Code 300212, 300213, 300214, 30021100, 30021210, 30021220, 30021230, 30021240, 30021290, 30021310, 30021410, 30021500, 30021900, 30021011, 30021012, 30021013, 30021014, 30021019, 30021020, 30021091, 30021099, 30022011, 30022012, 30022013, 30022014, 30022015, 30022016, 30022017, 30022018, 30022019, 30022021, 30022022, 30022023, 30022024, 30022029, 30023000, 30029010, 30029020, 30029030, 30029040, 30029090 |
||||
|
3002 |
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 |
12 |
28/06/2017 |
|
|
Related Export / Import HSN Code 300212, 300213, 300214, 30021100, 30021210, 30021220, 30021230, 30021240, 30021290, 30021310, 30021410, 30021500, 30021900, 30021011, 30021012, 30021013, 30021014, 30021019, 30021020, 30021091, 30021099, 30022011, 30022012, 30022013, 30022014, 30022015, 30022016, 30022017, 30022018, 30022019, 30022021, 30022022, 30022023, 30022024, 30022029, 30023000, 30029010, 30029020, 30029030, 30029040, 300290 |
||||
|
3003 |
Medicaments (excluding goods of head- ing 30.02, 30.05 or 30.06) 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 Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments |
12 |
28/06/2017 |
|
|
Related Export / Import HSN Code 30033900, 30034100, 30034200, 30034300, 30034900, 30036000, 30031000, 30032000, 30033100, 30033900, 30034000, 30039011, 30039012, 30039013, 30039014, 30039015, 30039021, 30039022, 30039031, 30039032, 30039033, 30039034, 30039035, 30039090 |
||||
|
3004 |
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed 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 or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale |
12 |
28/06/2017 |
|
|
Related Export / Import HSN Code 300431, 300449, 30044100, 30044200, 30044300, 30044910, 30044920, 30044930, 30044940, 30044950, 30044960, 30044970, 30044990, 30041010, 30041020, 30041030, 30041040, 30041050, 30041060, 30041070, 30041090, 30042011, 30042012, 30042013, 30042014, 30042019, 30042020, 30042031, 30042032, 30042033, 30042034, 30042039, 30042041, 30042042, 30042049, 30042050, 30042061, 30042062, 30042063, 30042064, 30042069, 30042070, 30042091, 30042092, 30042093, 30042094, 30042095, 30042096, 30042097, 30042099, 30043110, 30043190, 30043200, 30043911, 30043912, 30043913, 30043914, 30043919, 30043921, 30043922, 30043990, 30044010, 30044020, 30044030, 30044040, 30044050, 30044060, 30044070, 30044090, 30045010, 30045020, 30045031, 30045032, 30045033, 30045034, 30045035, 30045036, 30045037, 30045039, 30045090, 30049011, 30049012, 30049013, 30049014, 30049015, 30049021, 30049022, 30049023, 30049024, 30049025, 30049026, 30049027, 30049029, 30049031, 30049032, 30049033, 30049034, 30049035, 30049036, 30049039, 30049041, 30049042, 30049043, 30049044, 30049045, 30049046, 30049047, 30049048, 30049049, 30049051, 30049052, 30049053, 30049054, 30049055, 30049056, 30049057, 30049058, 30049059, 30049061, 30049062, 30049063, 30049064, 30049065, 30049066, 30049067, 30049069, 30049071, 30049072, 30049073, 30049074, 30049075, 30049076, 30049077, 30049079, 30049081, 30049082, 30049083, 30049084, 30049085, 30049086, 30049087, 30049088, 30049089, 30049091, 30049092, 30049093, 30049094, 30049095, 30049096, 30049099 |
||||
|
3005 |
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes |
12 |
28/06/2017 |
|
|
Related Export / Import HSN Code 30051010, 30051020, 30051090, 30059010, 30059020, 30059030, 30059040, 30059050, 30059060, 30059070, 30059090 |
||||
|
3006 |
All types of contraceptives |
NIL |
28/06/2017 |
|
|
Related Export / Import HSN Code 30061010, 30061020, 30062000, 30063000, 30064000, 30065000, 30066010, 30066020, 30066030, 30067000, 30069100, 30069200 |
||||
|
3006 |
Animal or Human Blood Vaccines |
5 |
28/06/2017 |
|
|
Related Export / Import HSN Code 30061010, 30061020, 30062000, 30063000, 30064000, 30065000, 30066010, 30066020, 30066030, 30067000, 30069100, 30069200 |
||||
|
3006 |
Pharmaceutical goods specified in Note 4 to this Chapter [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 absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] |
12 |
28/06/2017 |
|
|
Related Export / Import HSN Code 30061010, 30061020, 30062000, 30063000, 30064000, 30065000, 30066010, 30066020, 30066030, 30067000, 30069100, 30069200 |
||||
|
30 |
Insulin |
5 |
28/06/2017 |
|
|
30 |
Diagnostic kits for detection of all types of hepatitis |
5 |
28/06/2017 |
|
|
30 |
Desferrioxamine injection or deferiprone |
5 |
28/06/2017 |
|
|
30 |
Cyclosporin |
5 |
28/06/2017 |
|
|
30 |
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name |
5 |
28/06/2017 |
|
|
30 |
Oral re-hydration salts |
5 |
28/06/2017 |
|
|
30 |
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule |
5 |
28/06/2017 |
|
|
30 |
Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule |
5 |
28/06/2017 |
|
|
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 |
5 |
13/10/2017 |
|
|
30 |
Following goods 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 |
12 |
28/06/2017 |
|
|
30 |
Nicotine polacrilex gum |
18 |
28/06/2017 |
|
Disclaimer
The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.
FAQs
Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.
HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.
HSN (Harmonized System of Nomenclature) codes are used for the classification of goods and SAC (Services account codes) codes are used for services.
Hey @HarishMehta
From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.
Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.
Hope this helps!
Hey @Dia_malhotra
Let’s take an example of Cocoa powder to calculate the GST using the HSN code.
Cocoa Powder per Kg = INR1,000.
HSN Code = 18 05 00 00
GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
Therefore, GST = INR180
Hope this helps!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
Hey @SonalYadav
It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.
Hope this helps!
Hey @Prasana_Srinivasan, this tool can help