| HS | Description | Percentage |
|---|---|---|
| 30 |
Insulin |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 3002 |
Animal or Human Blood Vaccines |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 3006 |
Animal or Human Blood Vaccines |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 30 |
Diagnostic kits for detection of all types of hepatitis |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 30 |
Desferrioxamine injection or deferiprone |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 30 |
Cyclosporin |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 30 |
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 30 |
Oral re-hydration salts |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 30 [ or any Chapter ] |
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 30 |
Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 30 |
Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 3001 |
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 3002 |
Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 3003 |
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 3004 |
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 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, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 3005 |
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 3006 |
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile 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 denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 30 |
Following goods namely:- |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 30 |
Nicotine polacrilex gum |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 3002 |
Human Blood and its components |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 3006 |
All types of contraceptives |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |