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HSN 30049012% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

OTHER :

GST rate for HSN 300490 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 300490

12%

Specific items under 300490

HSN CodeDescriptionGST Rate
30049011OF AYURVEDIC SYSTEM12%
30049012OF UNANI SYSTEM12%
30049013OF SIDDHA SYSTEM12%
30049014OF HOMOEOPATHIC SYSTEM12%
30049015OF BIO-CHEMIC SYSTEM12%
30049021ANTHELMINTICS AND PREPARATIONS THEREOF12%
30049022METRONIDAZOLE12%
30049023TINIDAZOLE12%
30049024SECNIDAZOLE12%
30049025DILUXAMIDE FUROATE12%
30049026SODIUM STIBOGLUCONATE12%
30049027PENTAMIDINE12%
30049029OTHER12%
30049031PROMETHAZINE, CHLORPHENIRAMINE, ASTEMIZOLE AND CETEIRIZINE12%
30049032SODIUM BICARBONATE, MAGNESIUM HYDROXIDE (MILK OF MAGNESIA), MAGNESIUM CARBONATE, MAGNESIUM TRISILICATE, ALUMINIUM HYDROXIDE GEL, MAGALDARATE AND COMBINATIONS THEREOF12%
30049033CIMETIDINE, RANTIDINE, NIZATIDINE AND ROXATIDINE12%
30049034OMEPRAZOLE AND LANSOPRAZOLE12%
30049035DICYCLOMINE, METOCLOPRAMIDE AND DEXAME THASONE AND ONDANSETRON12%
30049036CHENODIOL AND URSODIOL12%
30049039OTHER12%
30049041CYCLOPHOSPHAMIDE12%
30049042METHOTREXATE, 5-FLUOROURACIL(5-FU) AND FTORAFUR12%
30049043BINCRISTINE AND VINBLASTINE12%
30049044PACLITAXEL AND DOCETAXEL12%
30049045ETOPOSIDE12%
30049046ACTINOMYCIN D DACTINOMYCIN AND DOXORUBICIN12%
30049047L-ASPARAGINASE, CISPLATIN AND CARBOPLATIN12%
30049048TAMOXIFEN12%
30049049OTHER12%
30049051ISONIAZID12%
30049052RIFAMPICIN12%
30049053PYRAZINAMIDE AND ETHAMBUTOL12%
30049054STREPTOMYCIN12%
30049055DAPSONE (DDS), ACEDAPSONE (DADDS), SOLOPSONE AND CLOFAZIMINE12%
30049056CHLOROQUINE, AMODIAQUINE, MEFLOQUINE, QUININE, CHLOROGUAMIDE, PYRIMETHAMINE12%
30049057OTHER ANTITUBERCULAR DRUGS12%
30049058OTHER ANTILEPROTIC DRUGS12%
30049059OTHER ANTIMALARIAL DRUGS12%
30049061ANALGIN WITH OR WITHOUT OTHER COMPOUNDS SUCH AS PARACETAMOL12%
30049062ACETYL SALICYLIC ACID (ASPIRIN) AND FORMULATIONS THEREOF12%
30049063IBUPROFEN WITH OR WITHOUT PARACETAMOL OR OTHER COMPOUNDS12%
30049064OXYPHEN BUTAZONE, PHENYL BUTAZONE AND FORMULATIONS THEREOF12%
30049065INDOMETHACIN12%
30049066MEPHENAMIC ACID, DACTOFENAC SODIUM, PIROXICAM, TENOXICAM AND MELOXICAM12%
30049067KETOROLAC, NIMESULIDE, NABUMETONE AND NEFOPAM12%
30049069OTHER12%
30049071CAPTOPRIL, ENALAPRIL, LISINOPRIL, PERINDOPRIL AND RAMIPRIL12%
30049072VERAPAMIL, NIFEDIPINE, AMLODIPINE AND LACIDIPINE12%
30049073LOSARTAN12%
30049074PROPRANOLOL, METOPROLOL, ATENOLOL AND LABETALOL12%
30049075PRAZOSIN, TERAZOSIN, PHENTOLAMINE AND PHENOXYBENZAMINE12%
30049076CLONIDINE, METHYLDOPA12%
30049077HYDRALAZINE, MINOXIDIL AND DIAZOXIDE12%
30049079OTHER12%
30049081PHENOBARBITONE, MEPHOBARBITONE, PRIMIDONE, PHENYTOIN, CARBAMAZEPINE, ETHOSUCCIMIDE, VALPORIC ACID (SODIUM VALPORATE), DIAZEPAM, LAMOTRIGINE, GABAPENTIN, BIGABATRIN, PHENACEMIDE, TRIMETHADIONE AND ACETAZOLAMIDE12%
30049082OTHER ANTIEPILEPTIC DRUGS12%
30049083SULPHA DRUGS NOT ELSEWHERE SPECIFIED OR INCLUDED12%
30049084PREPARATIONS OF ENZYMES12%
30049085VETERINARY MEDICINAL PREPARATIONS, NOT FOR HUMAN USE, NOT ELSEWHERE SPECIFIED OR INCLUDED12%
30049086ORAL REHYDRATION SALTS12%
30049087ANTIBACTERIAL FORMULATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED12%
30049088SEDATIVES12%
30049089TRANQUILIZERS12%
30049091SALBUTAMOL, TERBUTALINE, EPHEDRINE, SALMETEROLAND METHYL XANTHIMES12%
30049092PLASMA EXPANDERS12%
30049093CHLOROPHENIRAMINE MALEATE, WITH OR WITHOUT OTHER COMPOUNDS (EXCLUDING STERIODS AND ALKALOIDS)12%
30049094THEOPHYLLINE, AMINOPHYLLINE AND OTHER BRONCHO DILATORS12%
30049095CARCINO-CHEMOTHERAPEUTIC DRUGS NOT ELSEWHERE SPECIFIED OR INCLUDED12%
30049096KETAMINE12%
30049099OTHER12%

Tax calculator for HSN 300490

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

Loading calculator…
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 300490

What is the GST rate for HSN 300490?

GST rate for HSN 300490 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 300490 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 300490