Chapter 3046 Tariff Headings
HSN Codes Chapter 30: Pharmaceutical products
Chapter 30 of the GST HSN tariff classifies pharmaceutical products. This chapter contains 46 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 30
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
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,
GST Rate:
5%
Human Blood; Animal Blood Prepared Fortherapeutic, Prophylactic Or Diagnostic Uses; Antisera, Other Blood Fractions And Immunological Products, Whether Or Not Modified Or Obtained By Means Of Biotechnological Processes; Vaccines,Toxins, Cultures Of Micro-Organisms (Excluding Yeasts) And Other Similar Products; Cell Cultures, Whether Or Not Modified
GST Rate:
0% (Nil / exempt)
5%
5%
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) 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
GST Rate:
5%
Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) 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
GST Rate:
5%
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
GST Rate:
5%
Pharmaceutical Goods Specified In Note 4 To This Chapter
GST Rate:
0% (Nil / exempt)
5%
5%
Salmonidae, excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus pelamis), excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp), sardines (Sardina pilchardus, Sardinops spp), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australascicus, scomber japonicus), jack and horse mackerel (trachurus spp.) cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merluccidae, Moridae and Muraenolepididae, excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Other fish, excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Tilapias (Oreochromis spp.), catfish (Pangasius spp. Silurus spp., Clarias spp., Ictalurus spp.) carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp. Cirrhinus spp. Mylopharyngodon piceus), eels (Anguila spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Other fish exculding edible fish offal of sub-headings 0302 91 to 0302 99
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha. Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus, excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Other salmonidae, excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Herrings (Clupea harengus, Culpea pallasii) and Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-headings 0303 91 to 0303 99
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Other fish, excluding livers and roes
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Other fish, excluding edible fish offal of sub-headings 0303 91 to 0303 99
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Frozen fillets of fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Frozen fillets of other fish
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Smoked fish, including fillets
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Dried fish, whether or not suited but not smoked
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Fish, salted but not dried or smoked and fish in brine
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Mussels (Mytilus spp., Perna spp.)
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.)
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human consumption
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus)
GST Rate:
0% (Nil / exempt)
5%
5%
5%
5%
5%
5%
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |