Free Tools/HSN Code Finder/Chapter 30/HSN 3006

HSN 30064-Digit Heading

HSN 3006: Pharmaceutical goods specified in note 4 to this chapter – GST Rate

HSN 3006 covers pharmaceutical goods specified in note 4 to this chapter. GST on HSN 3006 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 14 tariff items, for example 3006 10 10, 3006 10 20 and 3006 20 00.

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 3006

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

All types of contraceptives

Reference: Schedule EXEMPT, S. No. 115 (Spec: 3006)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Animal or Human Blood Vaccines

Reference: Schedule I, S. No. 232 (Spec: 3002, 3006)

5%CGST 2.5% + SGST 2.5% / IGST 5%

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 dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals (other than contraceptives); Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro- pore tapes

Reference: Schedule I, S. No. 236 (Spec: 3006)

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 3006

Showing 23 sub-classification codes with complete hierarchy descriptions.

3006106-Digit Sub-heading

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > 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 Dental Adhesion Barriers, Whether Or Not Absorbable :

300610108-Digit Tariff Item

300610208-Digit Tariff Item

300620008-Digit Tariff Item

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Pharmaceutical Goods Specified In Note 4 To This Chapter Blood Grouping Reagents

3006306-Digit Sub-heading

300630008-Digit Tariff Item

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Opacifying Preprations For X-Ray Examinations,Diagnostic Reagents Designed To Be Administered To The Patient > Opacifying Preprations For X-Ray Examinations, Diagnostic Reagents Designed To Be Administered To The Patient

3006406-Digit Sub-heading

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Dental Cements And Other Dental Fillings, Bone Reconstruction Cements

300640008-Digit Tariff Item

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Dental Cements And Other Dental Fillings, Bone Reconstruction Cements > Dental Cements And Other Dental Fillings, Bone Reconstruction Cements

3006506-Digit Sub-heading

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > First-Aid Boxes And Kits

300650008-Digit Tariff Item

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > First-Aid Boxes And Kits > First-Aid Boxes And Kits

3006606-Digit Sub-heading

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Chemical Contraceptive Preparations Based On Hormones, On Other Products Of Heading 2937 Or On Spermicides :

300660108-Digit Tariff Item

300660208-Digit Tariff Item

300660308-Digit Tariff Item

3006706-Digit Sub-heading

300670008-Digit Tariff Item

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Gel Preparations Designed To Be Used In Human Or Veterinary Medicine As A Lubricant For Parts Of The Body For Surgical Operations Or Physical Examinations Or As A Coupling Agent Between The Body And Medical Instruments > Gel Preparations Designed To Be Used In Human Or Veterinary Medicine As A Lubricant For Parts Of The Body For Surgical Operations Or Physical Examinations Or As A Coupling Agent Between The Body And Medical Instruments

300680008-Digit Tariff Item

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Pharmaceutical Goods Specified In Note 4 To This Chapter Waste Pharmaceuticals

3006916-Digit Sub-heading

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Appliances Identifiable For Ostomy Use

300691008-Digit Tariff Item

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Appliances Identifiable For Ostomy Use > Appliances Identifiable For Ostomy Use

3006926-Digit Sub-heading

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Waste Pharmaceuticals

300692008-Digit Tariff Item

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Waste Pharmaceuticals > Waste Pharmaceuticals

3006936-Digit Sub-heading

300693008-Digit Tariff Item

Chain: Pharmaceutical products > Pharmaceutical Goods Specified In Note 4 To This Chapter > Placebos And Blinded (Or Double-Blinded) Clinical Trial Kits For A Recognised Clinical Trial, Put Up In Measured Doses > Placebos And Blinded (Or Double-Blinded) Clinical Trial Kits For A Recognised Clinical Trial, Put Up In Measured Doses

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 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

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

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

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)

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