Chapter 30GST Classification

Pharmaceutical Products

Pharmaceutical Products. Medicaments, Vaccines, Bandages. Mostly 12% or 5% (Life-saving drugs).

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes367
Dominant RateMostly 12% or 5% (Lifesaving). 2025 reforms pushed many to 5%.
Key: Medicines, Vaccines, Bandages

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 3001).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 30

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Analysis of Chapter 30

Pharmaceutical Products. Medicaments, Vaccines, Bandages. Mostly 12% or 5% (Life-saving drugs).

Included

  • Tablets/Capsules
  • Vaccines
  • Blood Packs
  • Gauze

Excluded

Expert insights

Supplements (Ch 21) vs Medicines (Ch 30). Curative value determines classification.

  • Medicine (Ch 30) vs Supplement (Ch 21): Food supplements are Ch 21.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 30

Are medicines 5%?

Many essential medicines are 5%. Others are 12%.

Is Insulin 5%?

Yes.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.