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HSN 30060% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER

GST rate for HSN 3006 is 0%. 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 split0% CGST + 0% SGST
Inter-state0% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 3006

0%

Specific items under 3006

HSN CodeDescriptionGST Rate
300610STERILE 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 DENTAL ADHESION BARRIERS, WHETHER OR NOT ABSORBABLE :0%
300630OPACIFYING PREPRATIONS FOR X-RAY EXAMINATIONS,DIAGNOSTIC REAGENTS DESIGNED TO BE ADMINISTERED TO THE PATIENT0%
300640DENTAL CEMENTS AND OTHER DENTAL FILLINGS, BONE RECONSTRUCTION CEMENTS0%
300650FIRST-AID BOXES AND KITS0%
300660CHEMICAL CONTRACEPTIVE PREPARATIONS BASED ON HORMONES, ON OTHER PRODUCTS OF HEADING 2937 OR ON SPERMICIDES :0%
300670GEL PREPARATIONS DESIGNED TO BE USED IN HUMAN OR VETERINARY MEDICINE AS A LUBRICANT FOR PARTS OF THE BODY FOR SURGICAL OPERATIONS OR PHYSICAL EXAMINATIONS OR AS A COUPLING AGENT BETWEEN THE BODY AND MEDICAL INSTRUMENTS0%
300691APPLIANCES IDENTIFIABLE FOR OSTOMY USE0%
300692WASTE PHARMACEUTICALS0%
300693PLACEBOS AND BLINDED (OR DOUBLE-BLINDED) CLINICAL TRIAL KITS FOR A RECOGNISED CLINICAL TRIAL, PUT UP IN MEASURED DOSES0%
30061010STERILE, SURGICAL CATGUT AND SIMILAR STERILE SUTURE MATERIALS (INCLUDING STERILE ABSORBABLE SURGICAL OR DENTAL YARNS) AND STERILE TISSUE ADHESIVES FOR WOUND CLOSURE0%
30061020STERILE LAMINARIA AND STERILE LAMINARIA TENTS, STERILE ABSORBABLE SURGICAL OR DENTAL HAEMOSTATICS, STERILE SURGICAL OR DENTAL ADHESION BARRIERS, WHETHER OR NOT ABSORBABLE0%
30062000PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER BLOOD GROUPING REAGENTS0%
30063000OPACIFYING PREPRATIONS FOR X-RAY EXAMINATIONS, DIAGNOSTIC REAGENTS DESIGNED TO BE ADMINISTERED TO THE PATIENT0%
30064000DENTAL CEMENTS AND OTHER DENTAL FILLINGS, BONE RECONSTRUCTION CEMENTS0%
30065000FIRST-AID BOXES AND KITS0%
30066010BASED ON HORMONES0%
30066020BASED ON OTHER PRODUCTS OF HEADING 29360%
30066030BASED ON SPERMICIDES0%
30067000GEL PREPARATIONS DESIGNED TO BE USED IN HUMAN OR VETERINARY MEDICINE AS A LUBRICANT FOR PARTS OF THE BODY FOR SURGICAL OPERATIONS OR PHYSICAL EXAMINATIONS OR AS A COUPLING AGENT BETWEEN THE BODY AND MEDICAL INSTRUMENTS0%
30068000PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER WASTE PHARMACEUTICALS0%
30069100APPLIANCES IDENTIFIABLE FOR OSTOMY USE0%
30069200WASTE PHARMACEUTICALS0%
30069300PLACEBOS AND BLINDED (OR DOUBLE-BLINDED) CLINICAL TRIAL KITS FOR A RECOGNISED CLINICAL TRIAL, PUT UP IN MEASURED DOSES0%

Tax calculator for HSN 3006

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 (0%)0.00
SGST (0%)0.00
Total invoice1000.00
Inter-state (IGST)
Taxable value₹1,000
IGST (0%)0.00
Total invoice1000.00
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 3006

What is the GST rate for HSN 3006?

GST rate for HSN 3006 is 0%. 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 3006 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% 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 3006