Medicine HSN Code 3004 and GST Rate
Medicaments in measured doses or retail packs: tablets, capsules, syrups and injections.
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- HSN code
- 3004
- GST rate
- 5%
- Chapter
- 30: Pharmaceutical products
- Before 22 Sep 2025
- 12%
What is the HSN code for medicine?
Medicine falls under HSN 3004, in chapter 30 (Pharmaceutical products).
Medicines packed for retail sale or in measured doses are heading 3004; the same medicines in bulk are 3003. GST 2.0 cut almost all drugs to 5% and made 36 named life saving medicines nil rated. Drugs imported for personal use (heading 9804) were also cut to 5%.
| Code | Description |
|---|---|
| 300410 | Medicaments containing penicillins or streptomycins |
| 300420 | Medicaments containing other antibiotics |
| 300431 | Medicaments containing insulin |
| 300490 | Other medicaments (including Ayurvedic and homoeopathic) |
GST rate on medicine
The GST rate on medicine is 5%. Before 22 September 2025 it was 12%. 5% on most drugs and medicines (12% before 22 September 2025). 36 listed life saving drugs for cancer, rare diseases and other severe chronic conditions are nil.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3004 |
| Above Rs 5 crore | 6 on every invoice | 300410, 300420, 300431 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 30 |
Sample GST invoice line for medicine
Here is how a line for medicine looks on a tax invoice within one state: 200 × strip at Rs 45.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Medicine | 3004 | 200 × strip | 45.00 | 9,000.00 | 225.00 | 225.00 | 9,450.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 450.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 30 at a glance
Chapter 30 (Pharmaceutical products) covers: Medicines, vaccines, blood products, dressings and other pharmaceutical goods.
Related HSN codes
Products often bought, sold or invoiced together with medicine:
Perguntas frequentes
What is the HSN code for medicine?
Medicine falls under HSN 3004: medicaments in measured doses or retail packs: tablets, capsules, syrups and injections. Common 6 digit codes are 300410 for medicaments containing penicillins or streptomycins and 300420 for medicaments containing other antibiotics.
What is the GST rate on medicine?
5% on most drugs and medicines (12% before 22 September 2025). 36 listed life saving drugs for cancer, rare diseases and other severe chronic conditions are nil.
How many digits of the medicine HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 3004 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 300410, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.