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HSN 300312% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002

GST rate for HSN 3003 is 12%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split6% CGST + 6% SGST
Inter-state12% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 3003

12%

Specific items under 3003

HSN CodeDescriptionGST Rate
300310CONTAINING PENICILLINS OR DERIVATIVES THEREOF, WITH A PENICILLANIC ACID STRUCTURE, OR STREPTOMYCINS OR THEIR DERIVATIVES12%
300320OTHER, CONTAINING ANTIBIOTICS12%
300331CONTAINING INSULIN12%
300339OTHER12%
300341CONTAINING EPHEDRINE OR ITS SALTS12%
300342CONTAINING PSEUDOEPHEDRINE (INN) OR ITS SALTS12%
300343CONTAINING NOREPHEDRINE OR ITS SALTS12%
300349OTHER12%
300360OTHER, CONTAINING ANTIMALARIAL ACTIVE PRINCIPLES DESCRIBED IN SUB-HEADING NOTE 2 TO THIS CHAPTER12%
300390OTHER :12%
30031000CONTAINING PENICILLINS OR DERIVATIVES THEREOF, WITH A PENICILLANIC ACID STRUCTURE, OR STREPTOMYCINS OR THEIR DERIVATIVES12%
30032000OTHER, CONTAINING ANTIBIOTICS12%
30033100CONTAINING INSULIN12%
30033900OTHER12%
30034000MEDICAMENTS (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 ANTIBIOTICS12%
30034100Containing ephedrine or its salts12%
30034200Containing pseudoephedrine (INN) or its salts12%
30034300Containing norephedrine or its salts12%
30034900Other12%
30036000Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapter12%
30039011OF AYURVEDIC SYSTEM12%
30039012OF UNANI SYSTEM12%
30039013OF SIDDHA SYSTEM12%
30039014OF HOMOEOPATHIC SYSTEM12%
30039015OF BIO-CHEMIC SYSTEM12%
30039021MENTHOL CRYSTALS12%
30039022MILK OF MAGNESIA12%
30039031BOVINE ALBUMIN AND DRUGS OF ANIMAL ORIGIN12%
30039032MERBROMINE NATIONAL FORMULARY XII (MERCUROCHROME)12%
30039033CALCIUM SENNOSIDE12%
30039034ANAESTHETIC AGENTS USED IN HUMAN OR VETERINARY MEDICINE OR SURGERY12%
30039035ALUMINIUM HYDROXIDE GEL12%
30039036KETAMINE12%
30039090OTHER12%

Tax calculator for HSN 3003

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (6%)60.00
SGST (6%)60.00
Total invoice1120.00
Inter-state (IGST)
Taxable value₹1,000
IGST (12%)120.00
Total invoice1120.00
Chapter note
Pharmaceutical Products. Medicaments, Vaccines, Bandages. Mostly 12% or 5% (Life-saving drugs).

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • Compare adjacent headings within Chapter 30 before finalizing.
  • Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 3003

What is the GST rate for HSN 3003?

GST rate for HSN 3003 is 12%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?

Add HSN 3003 in the line item and apply GST @ 12%. For intra-state supplies: 6% CGST + 6% SGST. For inter-state supplies: 12% IGST.

Does ITC apply for this HSN?

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 3003