FeaturesHow it worksPricingCustom BillingFree ToolsFAQContact
Download AppSign Up
Free Tools/HSN Code Finder/Chapter 30/HSN 3005
HSN 30054-Digit Heading

HSN 3005: Wadding – GST Rate

HSN 3005 covers wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices). GST on HSN 3005 is 5% (rates effective 22 September 2025). This heading has 11 tariff items, for example 3005 10 10, 3005 10 20 and 3005 10 90.

Chapter 30: Pharmaceutical products

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.

GST Rates for Heading 3005

5%CGST 2.5% + SGST 2.5% / IGST 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

Reference: Schedule I, S. No. 235 (Spec: 3005)
Other entries in this chapter (8)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Drugs or medicines listed in Annexure I

Reference: Schedule EXEMPT, S. No. 113 (Spec: 3 0 or any other Chapter)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil

Reference: Schedule I, S. No. 224 (Spec: 2906 11 10, 30, 3301)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts

Reference: Schedule I, S. No. 225 (Spec: 30)
5%CGST 2.5% + SGST 2.5% / IGST 5%

All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025]

Reference: Schedule I, S. No. 226 (Spec: 30 o r any Chapter)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Diagnostic kits for detection of all types of hepatitis

Reference: Schedule I, S. No. 227 (Spec: 30)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Medicaments (including veterinary medicaments) used in bio-chemic systems

Reference: Schedule I, S. No. 228 (Spec: 30)
5%CGST 2.5% + SGST 2.5% / IGST 5%

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

Reference: Schedule I, S. No. 229 (Spec: 30)
18%CGST 9% + SGST 9% / IGST 18%

Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil

Reference: Schedule II, S. No. 38 (Spec: 29061190, 30, 3301)

Sub-Headings & Tariff Items Under 3005

Showing 13 sub-classification codes with complete hierarchy descriptions.

3005106-Digit Sub-heading

Chain: Pharmaceutical products > 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 > Adhesive Dressings And Other Articles Having An Adhesive Layer :

300510108-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Adhesive Dressings And Other Articles Having An Adhesive Layer : > Adhesive Guaze

300510208-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Adhesive Dressings And Other Articles Having An Adhesive Layer : > Adhesive Tape

300510908-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Adhesive Dressings And Other Articles Having An Adhesive Layer : > Other

3005906-Digit Sub-heading

Chain: Pharmaceutical products > 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 > Other :

300590108-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Other : > Cotton Wool, Medicated

300590208-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Other : > Poultice Of Kaolin

300590308-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Other : > Lint, Medicated

300590408-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Other : > Bandages

300590508-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Other : > Burn Therapy Dressing Soaked In Protective Gel

300590608-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Other : > Micro Pores Surgical Tapes

300590708-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Other : > Corn Removers And Callous Removers

300590908-Digit Tariff Item

Chain: Pharmaceutical products > 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 > Other : > Other

Other Headings in Chapter 30

HSN 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,
HSN 3002
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
HSN 3003
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
HSN 3004
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
HSN 3006
Pharmaceutical Goods Specified In Note 4 To This Chapter
HSN 3011
Ornamental fish
HSN 3019
Other Live Fish
HSN 3021
Salmonidae, excluding livers and roes
HSN 3022
Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
HSN 3023
Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus pelamis), excluding livers and roes
HSN 3024
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
HSN 3025
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merluccidae, Moridae and Muraenolepididae, excluding livers and roes
HSN 3026
Other fish, excluding livers and roes
HSN 3027
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
HSN 3028
Other fish exculding edible fish offal of sub-headings 0302 91 to 0302 99
HSN 3029
Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal
HSN 3031
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha. Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus, excluding livers and roes
HSN 3032
Other salmonidae, excluding livers and roes
HSN 3033
Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
HSN 3034
Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes
HSN 3035
Herrings (Clupea harengus, Culpea pallasii) and Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
HSN 3036
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
HSN 3037
Other fish, excluding livers and roes
HSN 3038
Other fish, excluding edible fish offal of sub-headings 0303 91 to 0303 99
HSN 3039
Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal
HSN 3041
Fresh or chilled
HSN 3042
Frozen fillets
HSN 3045
Other, fresh or chilled
HSN 3046
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.)
HSN 3047
Frozen fillets of fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
HSN 3048
Frozen fillets of other fish
HSN 3049
Other
HSN 3054
Smoked fish, including fillets
HSN 3055
Dried fish, whether or not suited but not smoked
HSN 3056
Fish, salted but not dried or smoked and fish in brine
HSN 3061
Frozen
HSN 3062
Not frozen
HSN 3069
Other
HSN 3072
Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten
HSN 3073
Mussels (Mytilus spp., Perna spp.)
HSN 3074
Cuttle fish and squid
HSN 3075
Octopus (Octopus spp.)
HSN 3078
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.)
HSN 3079
Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human consumption
HSN 3082
Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus)
Search all 21,000+ HSN & SAC codes

Create GST invoices with HSN 3005 automatically in Udyog

Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.

Start Free Trial in Udyog →