GST Rate for HSN 3004
12%
Specific items under 3004
| HSN Code | Description | GST Rate |
|---|---|---|
| 300410 | CONTAINING PENICILLINS OR DERIVATIVES THEREOF, WITH A PENICILLANIC ACID STRUCTURE, OR STREPTOMYCINS OR THEIR DERIVATIVES : | 12% |
| 300420 | OTHER CONTAINING ANTIBIOTICS : | 12% |
| 300431 | CONTAINING INSULIN: | 12% |
| 300432 | CONTAINING CORTICOSTEROID HORMONES, THEIR DERIVATIVES OR STRUCTURAL ANALOGUES | 12% |
| 300439 | OTHER : | 12% |
| 300440 | Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibiotics | 12% |
| 300441 | CONTAINING EPHEDRINE OR ITS SALTS | 12% |
| 300442 | CONTAINING PSEUDOEPHEDRINE (INN) OR ITS SALTS | 12% |
| 300443 | CONTAINING NOREPHEDRINE OR ITS SALTS | 12% |
| 300449 | OTHER: | 12% |
| 300450 | OTHER CONTAINING VITAMINS OR OTHER PRODUCTS OF HEADING 2936 : | 12% |
| 300460 | OTHER, CONTAINING ANTIMALARIAL ACTIVE PRINCIPLES DESCRIBED IN SUB-HEADING NOTE 2 TO THIS CHAPTER | 12% |
| 300490 | OTHER : | 12% |
| 30041010 | PENICILLINS | 12% |
| 30041020 | AMPICILLIN | 12% |
| 30041030 | AMOXYCILLIN | 12% |
| 30041040 | BECAMPICILLIN | 12% |
| 30041050 | CLOXACILLIN | 12% |
| 30041060 | AMPICILLIN AND CLOXACILLIN COMBINATIONS | 12% |
| 30041070 | STREPTOMYCIN | 12% |
| 30041090 | OTHER | 12% |
| 30042011 | CEFAZOLIN | 12% |
| 30042012 | CEPHALEXIN | 12% |
| 30042013 | CIPROFLOXACIN | 12% |
| 30042014 | CEFOXITIN | 12% |
| 30042019 | OTHER | 12% |
| 30042020 | SULFONAMIDES AND COTRIMOXAZOLE | 12% |
| 30042031 | NORFLOXACIN | 12% |
| 30042032 | NALIDIXIC ACID | 12% |
| 30042033 | CIPROFLOXACIN | 12% |
| 30042034 | OFLOXACIN | 12% |
| 30042039 | OTHER | 12% |
| 30042041 | CHLORTETRACYCLINE | 12% |
| 30042042 | OXYTETRACYCLINE | 12% |
| 30042049 | OTHER | 12% |
| 30042050 | CHLORAMPHENICOL | 12% |
| 30042061 | ERYTHROMYCIN | 12% |
| 30042062 | ROXITHROMYCIN | 12% |
| 30042063 | CLARITHROMYCIN | 12% |
| 30042064 | AZITHROMYCIN | 12% |
| 30042069 | OTHER | 12% |
| 30042070 | CEFADROXIL | 12% |
| 30042091 | ISONIAZID | 12% |
| 30042092 | RIFAMPICIN | 12% |
| 30042093 | PYRAZINAMIDE | 12% |
| 30042094 | ETHAMBUTOL | 12% |
| 30042095 | CLINDAMYCIN | 12% |
| 30042096 | VANCOMYCIN | 12% |
| 30042097 | POLYMYXIN B AND COLISTIN | 12% |
| 30042099 | OTHER | 12% |
| 30043110 | INSULIN INJECTION | 12% |
| 30043190 | OTHER | 12% |
| 30043200 | CONTAINING CORTICOSTEROID HORMONES, THEIR DERIVATIVES OR STRUCTURAL ANALOGUES | 12% |
| 30043911 | PITUITARY HORMONES | 12% |
| 30043912 | PREDNISOLONE | 12% |
| 30043913 | DEXAMETHASONE | 12% |
| 30043914 | DANAZOL | 12% |
| 30043919 | OTHER PROGESTOGEN AND OESTOGEN GROUP HORMONES | 12% |
| 30043921 | GONADOTROPHINS | 12% |
| 30043922 | LUTEINISING HORMONE | 12% |
| 30043990 | OTHER | 12% |
| 30044010 | MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) 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 CONTAINING ALKALOIDS OR DERIVATIVES THEREOF BUT NOT CONTAINING HORMONES, OTHER PRODUCTS OF HEADING 2937 OR ANTIBIOTICS : ATROPIN AND SALTS THEREOF | 12% |
| 30044020 | MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) 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 CONTAINING ALKALOIDS OR DERIVATIVES THEREOF BUT NOT CONTAINING HORMONES, OTHERPRODUCTS OF HEADING 2937 OR ANTIBIOTICS CAFFEIN AND SALTS THEREOF | 12% |
| 30044030 | CODEINE AND ITS DERIVATIVES, WITH OR WITHOUT EPHEDRINE HYDROCHLORIDE | 12% |
| 30044040 | MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) 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 CONTAINING ALKALOIDS OR DERIVATIVES THEREOF BUT NOT CONTAINING HORMONES, OTHER PRODUCTS OF HEADING 2937 OR ANTIBIOTICS: ERGOT PREPERATIONS, ERGOTAMINE AND SALTS THEREOF | 12% |
| 30044050 | MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) 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 CONTAINING ALKALOIDS OR DERIVATIVES THEREOF BUT NOT CONTAINING HORMONES, OTHER PRODUCTS OF HEADING 2937 OR ANTIBIOTICS PAPAVERINE HYDROCHLORIDE | 12% |
| 30044060 | MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) 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 CONTAINING ALKALOIDS OR DERIVATIVES THEREOF BUT NOT CONTAINING HORMONES, OTHER PRODUCTS OF HEADING 2937 OR ANTIBIOTICS BROMOHEXIN AND SOLBUTAMOL | 12% |
| 30044070 | MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) 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 CONTAINING ALKALOIDS OR DERIVATIVES THEREOF BUT NOT CONTAINING HORMONES, OTHER PRODUCTS OF HEADING 2937 OR ANTIBIOTICS THEOPHYLLINE AND EPHEDRINE | 12% |
| 30044090 | MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) 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 CONTAINING ALKALOIDS OR DERIVATIVES THEREOF BUT NOT CONTAINING HORMONES, OTHER PRODUCTS OF HEADING 2937 OR ANTIBIOTICS OTHER | 12% |
| 30044100 | Containing ephedrine or its salts | 12% |
| 30044200 | Containing pseudoephedrine (INN) or its salts | 12% |
| 30044300 | Containing norephedrine or its salts | 12% |
| 30044910 | Atropin and salts thereof | 12% |
| 30044920 | Caffein and salts thereof | 12% |
| 30044930 | Codeine and derivatives, with or without ephidrine hydrochloride | 12% |
| 30044940 | Ergot preparations, ergotamine and salts thereof | 12% |
| 30044950 | Papavarine hydrochloride | 12% |
| 30044960 | Bromohexin and solbutamol | 12% |
| 30044970 | Theophylline and salts thereof | 12% |
| 30044990 | Other | 12% |
| 30045010 | HEAMATINICS AND ERYTHROPOIETIN PREPARATIONS | 12% |
| 30045020 | PREPARATIONS OF MINERALS AND THEIR SUPPLEMENTS | 12% |
| 30045031 | OF VITAMIN A | 12% |
| 30045032 | OF VITAMIN B1 AND B2 AND SALTS THEREOF | 12% |
| 30045033 | OF VITAMIN B9 | 12% |
| 30045034 | OF VITAMIN B12 | 12% |
| 30045035 | OF VITAMIN C | 12% |
| 30045036 | OF VITAMIN D | 12% |
| 30045037 | OF VITAMIN E | 12% |
| 30045039 | OTHER | 12% |
| 30045090 | OTHER | 12% |
| 30046000 | Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapter | 12% |
| 30049011 | OF AYURVEDIC SYSTEM | 12% |
| 30049012 | OF UNANI SYSTEM | 12% |
| 30049013 | OF SIDDHA SYSTEM | 12% |
| 30049014 | OF HOMOEOPATHIC SYSTEM | 12% |
| 30049015 | OF BIO-CHEMIC SYSTEM | 12% |
| 30049021 | ANTHELMINTICS AND PREPARATIONS THEREOF | 12% |
| 30049022 | METRONIDAZOLE | 12% |
| 30049023 | TINIDAZOLE | 12% |
| 30049024 | SECNIDAZOLE | 12% |
| 30049025 | DILUXAMIDE FUROATE | 12% |
| 30049026 | SODIUM STIBOGLUCONATE | 12% |
| 30049027 | PENTAMIDINE | 12% |
| 30049029 | OTHER | 12% |
| 30049031 | PROMETHAZINE, CHLORPHENIRAMINE, ASTEMIZOLE AND CETEIRIZINE | 12% |
| 30049032 | SODIUM BICARBONATE, MAGNESIUM HYDROXIDE (MILK OF MAGNESIA), MAGNESIUM CARBONATE, MAGNESIUM TRISILICATE, ALUMINIUM HYDROXIDE GEL, MAGALDARATE AND COMBINATIONS THEREOF | 12% |
| 30049033 | CIMETIDINE, RANTIDINE, NIZATIDINE AND ROXATIDINE | 12% |
| 30049034 | OMEPRAZOLE AND LANSOPRAZOLE | 12% |
| 30049035 | DICYCLOMINE, METOCLOPRAMIDE AND DEXAME THASONE AND ONDANSETRON | 12% |
| 30049036 | CHENODIOL AND URSODIOL | 12% |
| 30049039 | OTHER | 12% |
| 30049041 | CYCLOPHOSPHAMIDE | 12% |
| 30049042 | METHOTREXATE, 5-FLUOROURACIL(5-FU) AND FTORAFUR | 12% |
| 30049043 | BINCRISTINE AND VINBLASTINE | 12% |
| 30049044 | PACLITAXEL AND DOCETAXEL | 12% |
| 30049045 | ETOPOSIDE | 12% |
| 30049046 | ACTINOMYCIN D DACTINOMYCIN AND DOXORUBICIN | 12% |
| 30049047 | L-ASPARAGINASE, CISPLATIN AND CARBOPLATIN | 12% |
| 30049048 | TAMOXIFEN | 12% |
| 30049049 | OTHER | 12% |
| 30049051 | ISONIAZID | 12% |
| 30049052 | RIFAMPICIN | 12% |
| 30049053 | PYRAZINAMIDE AND ETHAMBUTOL | 12% |
| 30049054 | STREPTOMYCIN | 12% |
| 30049055 | DAPSONE (DDS), ACEDAPSONE (DADDS), SOLOPSONE AND CLOFAZIMINE | 12% |
| 30049056 | CHLOROQUINE, AMODIAQUINE, MEFLOQUINE, QUININE, CHLOROGUAMIDE, PYRIMETHAMINE | 12% |
| 30049057 | OTHER ANTITUBERCULAR DRUGS | 12% |
| 30049058 | OTHER ANTILEPROTIC DRUGS | 12% |
| 30049059 | OTHER ANTIMALARIAL DRUGS | 12% |
| 30049061 | ANALGIN WITH OR WITHOUT OTHER COMPOUNDS SUCH AS PARACETAMOL | 12% |
| 30049062 | ACETYL SALICYLIC ACID (ASPIRIN) AND FORMULATIONS THEREOF | 12% |
| 30049063 | IBUPROFEN WITH OR WITHOUT PARACETAMOL OR OTHER COMPOUNDS | 12% |
| 30049064 | OXYPHEN BUTAZONE, PHENYL BUTAZONE AND FORMULATIONS THEREOF | 12% |
| 30049065 | INDOMETHACIN | 12% |
| 30049066 | MEPHENAMIC ACID, DACTOFENAC SODIUM, PIROXICAM, TENOXICAM AND MELOXICAM | 12% |
| 30049067 | KETOROLAC, NIMESULIDE, NABUMETONE AND NEFOPAM | 12% |
| 30049069 | OTHER | 12% |
| 30049071 | CAPTOPRIL, ENALAPRIL, LISINOPRIL, PERINDOPRIL AND RAMIPRIL | 12% |
| 30049072 | VERAPAMIL, NIFEDIPINE, AMLODIPINE AND LACIDIPINE | 12% |
| 30049073 | LOSARTAN | 12% |
| 30049074 | PROPRANOLOL, METOPROLOL, ATENOLOL AND LABETALOL | 12% |
| 30049075 | PRAZOSIN, TERAZOSIN, PHENTOLAMINE AND PHENOXYBENZAMINE | 12% |
| 30049076 | CLONIDINE, METHYLDOPA | 12% |
| 30049077 | HYDRALAZINE, MINOXIDIL AND DIAZOXIDE | 12% |
| 30049079 | OTHER | 12% |
| 30049081 | PHENOBARBITONE, MEPHOBARBITONE, PRIMIDONE, PHENYTOIN, CARBAMAZEPINE, ETHOSUCCIMIDE, VALPORIC ACID (SODIUM VALPORATE), DIAZEPAM, LAMOTRIGINE, GABAPENTIN, BIGABATRIN, PHENACEMIDE, TRIMETHADIONE AND ACETAZOLAMIDE | 12% |
| 30049082 | OTHER ANTIEPILEPTIC DRUGS | 12% |
| 30049083 | SULPHA DRUGS NOT ELSEWHERE SPECIFIED OR INCLUDED | 12% |
| 30049084 | PREPARATIONS OF ENZYMES | 12% |
| 30049085 | VETERINARY MEDICINAL PREPARATIONS, NOT FOR HUMAN USE, NOT ELSEWHERE SPECIFIED OR INCLUDED | 12% |
| 30049086 | ORAL REHYDRATION SALTS | 12% |
| 30049087 | ANTIBACTERIAL FORMULATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED | 12% |
| 30049088 | SEDATIVES | 12% |
| 30049089 | TRANQUILIZERS | 12% |
| 30049091 | SALBUTAMOL, TERBUTALINE, EPHEDRINE, SALMETEROLAND METHYL XANTHIMES | 12% |
| 30049092 | PLASMA EXPANDERS | 12% |
| 30049093 | CHLOROPHENIRAMINE MALEATE, WITH OR WITHOUT OTHER COMPOUNDS (EXCLUDING STERIODS AND ALKALOIDS) | 12% |
| 30049094 | THEOPHYLLINE, AMINOPHYLLINE AND OTHER BRONCHO DILATORS | 12% |
| 30049095 | CARCINO-CHEMOTHERAPEUTIC DRUGS NOT ELSEWHERE SPECIFIED OR INCLUDED | 12% |
| 30049096 | KETAMINE | 12% |
| 30049099 | OTHER | 12% |
Tax calculator for HSN 3004
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 invoice₹1120.00
Inter-state (IGST)
Taxable value₹1,000
IGST (12%)₹120.00
Total invoice₹1120.00
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 3004
What is the GST rate for HSN 3004?▾
GST rate for HSN 3004 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 3004 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
GST Portal (India)
General GST guidance, return filing references, and updates.
CBIC (Notifications / Circulars)
Rates, exemptions, and clarifications may change via notifications/circulars.
Customs Tariff / HS Classification
Use chapter notes/headings to avoid misclassification.
Accuracy Policy
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
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Next steps after choosing HSN 3004
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Review chapter notes
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Confirm place of supply
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Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.