India's pharmaceutical industry is the world's third largest by volume and one of the most regulated commercial sectors in the country.
From the licensed pharmaceutical company that manufactures tablets, capsules, and injections at its GMP-certified plant, to the clearing and forwarding agent receiving stockfrom the company depot, to the primary distributor supplying chemist shops and hospitals, to the chemist shop dispensing medicines to patients — every transaction in India's pharmaceutical supply chain generates a GST invoice with one critical piece of compliance data: the HSN code.
Pharmaceutical HSN code classification is among the most consequential areas of GST compliance in India. The stakes are higher in pharma than in most other sectors because:
GST rates vary significantly: Life-saving drugs at 5%, most formulations at 12%, raw pharmaceutical chemicals at 18%, medical devices generally at 12%, and some specific medical equipment at 0% — getting the wrong rate means either undercharging (creating liability) or overcharging (creating patient payment disputes and hospital procurement complications).
Batch compliance is mandatory: Pharmaceutical products must carry batch numbers and expiry dates on invoices — and incorrect HSN codes alongside correct batch data still creates compliance failures.
Regulatory scrutiny is high: Pharmaceutical distribution is regulated under the Drugs and Cosmetics Act 1940 alongside GST — maintaining correct HSN codes is part of a broader compliance framework.
ITC chains are complex: Manufacturers, distributors, and chemists all claim ITC — HSN inconsistency between supply chain levels creates ITC reconciliation issues.
This comprehensive guide provides the complete HSN code reference for pharmaceutical products in India — covering API chemicals, finished formulations, vaccines, surgical goods, medical devices, and diagnostic products — with applicable GST rates and how ERP Group's GST invoicing system automates correct pharma HSN billing with mandatory batch and expiry tracking.
Use ERP Group's Free HSN/SAC Finder → to find the correct HSN code for any pharmaceutical product instantly.
Pharmaceutical HSN Code Structure Overview
How Pharma Products Are Organized in the HSN System
The Multiple Chapters Covering Pharmaceutical Products
Unlike many product categories that fall entirely within one or two HSN chapters, pharmaceutical and healthcare products span multiple HSN chapters — reflecting the diverse nature of the industry:
Chapter 28: Inorganic chemicals used in pharma (salt solutions, saline, hydrogen peroxide)
Chapter 29: Organic chemicals — the home of Active Pharmaceutical Ingredients (APIs), bulk drugs, and pharmaceutical intermediates
Chapter 30: Pharmaceutical products in finished formulation form — the most important chapter for pharmaceutical distributors and chemists
Chapter 32: Dental preparations, dental fillings, bone cements, dental impression materials
Chapter 38: Diagnostic reagents, clinical laboratory chemicals, disinfectants, antiseptics
Chapter 40: Rubber-based medical products — surgical gloves, catheters, rubber medical tubing
Chapter 63: Textile-based medical products — surgical drapes, sterile gowns, bandage cloths
Chapter 90: Medical and surgical instruments, diagnostic equipment, medical devices, patient monitoring equipment
Understanding which chapter applies to a specific pharmaceutical or healthcare product is the first step in correct HSN classification.
The Critical Distinction — API vs Formulation
The most important first-level distinction in pharmaceutical HSN classification:
Active Pharmaceutical Ingredient (API) / Bulk Drug: The pure chemical compound that provides therapeutic effect — before it is formulated into tablets, capsules, injections. APIs fall under Chapter 29 (organic chemicals) at 18% GST.
Pharmaceutical Formulation: The finished medicine in which the API is combined with excipients (fillers, binders, coatings) and presented in dosage form (tablet, capsule, syrup, injection, cream). Most formulations fall under Chapter 30 at 12% GST (or 5% for specifically notified life-saving drugs).
A paracetamol API (Chapter 29) is taxed at 18% GST. The same paracetamol in tablet form (500mg tablets packed in blister strips — Chapter 30) is at 12% GST.
Pharmaceutical GST Rate Framework
The Three GST Rate Tiers for Pharmaceutical Products
0% GST — Specific Exempt Pharmaceutical Products
Certain pharmaceutical products are completely exempt from GST:
- Human blood and blood components (HSN 3002 10)
- Contraceptives (HSN 3006 60)
- Lifesaving drugs specifically notified (varies by CBIC notification)
5% GST — Life-Saving Drugs and Specific Medicines
The 5% rate applies to a specific list of medicines notified by the GST Council as "life-saving drugs" or drugs for specific serious conditions. This list is defined in Schedule I of the GST Rate Notification and has been expanded through multiple amendments.
Key 5% categories include:
- Vaccines (HSN 3002)
- Insulin and specific anti-diabetic formulations
- Certain anti-cancer drugs
- Blood products (some)
- Specific rare disease medications
- ORS (Oral Rehydration Salts)
12% GST — Standard Pharmaceutical Formulations
The majority of pharmaceutical formulations for retail sale fall at 12% GST under HSN Chapter 30. This includes most prescription drugs (antibiotics, anti-hypertensives, analgesics, anti-infectives, hormones, vitamins, tonics) in dosage form.
18% GST — APIs, Raw Chemicals, and Certain Healthcare Products
- All Active Pharmaceutical Ingredients (APIs) and bulk drugs (Chapter 29)
- Industrial pharmaceutical chemicals (Chapter 28)
- Most diagnostic laboratory chemicals (Chapter 38)
- Most gym supplements and health drinks (Chapter 21)
- Mosquito repellents and household healthcare products
Chapter 29 — Organic Chemicals (API/Bulk Drugs)
Complete HSN Reference for Active Pharmaceutical Ingredients
All Chapter 29 organic chemicals used as APIs attract 18% GST.
Key API Categories and HSN Codes
| API / Bulk Drug Category | HSN Code | GST Rate |
|---|---|---|
| Salicylic acid and its salts | 2918 22 | 18% GST |
| Acetylsalicylic acid (Aspirin API) | 2918 23 | 18% GST |
| Paracetamol (4-aminophenol derivatives) | 2922 29 | 18% GST |
| Ibuprofen | 2916 39 | 18% GST |
| Penicillin and derivatives (bulk) | 2941 10 | 18% GST |
| Ampicillin (bulk drug) | 2941 10 | 18% GST |
| Amoxicillin (bulk drug) | 2941 10 | 18% GST |
| Tetracycline and derivatives | 2941 30 | 18% GST |
| Chloramphenicol (bulk) | 2941 40 | 18% GST |
| Erythromycin (bulk) | 2941 50 | 18% GST |
| Streptomycin (bulk) | 2941 20 | 18% GST |
| Vitamins (bulk, not for retail) | 2936 | 18% GST |
| Ascorbic acid (Vitamin C bulk) | 2936 27 | 18% GST |
| Hormones (synthetic, bulk) | 2937 | 18% GST |
| Insulin (bulk, not packaged for retail) | 2937 12 | 18% GST |
| Steroids and corticosteroids (bulk) | 2937 21-23 | 18% GST |
| Alkaloids and derivatives (bulk) | 2939 | 18% GST |
| Morphine and codeine (bulk) | 2939 11-19 | 18% GST |
| Caffeine (bulk) | 2939 51 | 18% GST |
| Antihistamines — chlorpheniramine (bulk) | 2933 59 | 18% GST |
| Diclofenac sodium (bulk) | 2916 39 | 18% GST |
| Metformin (bulk) | 2925 29 | 18% GST |
| Atorvastatin (bulk) | 2934 99 | 18% GST |
| Amlodipine (bulk) | 2933 99 | 18% GST |
| Omeprazole (bulk) | 2934 99 | 18% GST |
| Azithromycin (bulk) | 2941 90 | 18% GST |
| Ciprofloxacin (bulk) | 2933 59 | 18% GST |
| Metronidazole (bulk) | 2933 29 | 18% GST |
Pharmaceutical Intermediates
| Product | HSN Code | GST Rate |
|---|---|---|
| Pharmaceutical intermediates (organic) | 2900-2942 | 18% GST |
| Diacetone glucose (pharmaceutical intermediate) | 2940 | 18% GST |
For pharmaceutical companies manufacturing APIs, the complete raw material HSN classification is complex and often requires detailed chemical analysis. Use ERP Group's HSN/SAC Finder → to search by chemical name or CAS number for API classification.
Chapter 30 — Pharmaceutical Formulations (Most Important for Distributors)
The Core Chapter for Pharmaceutical Distributors and Chemists
Chapter 30 is the most commercially significant pharmaceutical chapter for pharmaceutical distributors and retail chemists — covering virtually all finished medicine formulations in dosage form.
HSN 3001 — Glands and Organs
Dried Glands and Organ Extracts
| Product | HSN Code | GST Rate |
|---|---|---|
| Dried glands and other organs (for organo-therapeutic use) | 3001 10 | 5% GST |
| Heparin (from glands) | 3001 20 | 5% GST |
| Other glandular preparations | 3001 90 | 5% GST |
HSN 3002 — Blood and Immunological Products
Blood Products and Vaccines
| Product | HSN Code | GST Rate |
|---|---|---|
| Human blood | 3002 10 | 0% (Exempt) |
| Human blood plasma (for therapeutic use) | 3002 12 | 0% (Exempt) |
| Antisera and other blood fractions | 3002 12 | 5% GST |
| Vaccines for human medicine | 3002 20 | 5% GST |
| BCG vaccine | 3002 20 | 5% GST |
| DPT vaccine | 3002 20 | 5% GST |
| Hepatitis B vaccine | 3002 20 | 5% GST |
| MMR vaccine (measles, mumps, rubella) | 3002 20 | 5% GST |
| Polio vaccine (OPV and IPV) | 3002 20 | 5% GST |
| COVID-19 vaccines | 3002 20 | 5% GST |
| Influenza vaccines | 3002 20 | 5% GST |
| Pneumococcal vaccines | 3002 20 | 5% GST |
| Rabies vaccine | 3002 20 | 5% GST |
| Typhoid vaccine | 3002 20 | 5% GST |
| Veterinary vaccines | 3002 30 | 12% GST |
| Cell cultures (for research/diagnostic) | 3002 90 | 12% GST |
| Monoclonal antibodies (therapeutic) | 3002 13 | 5% GST |
| Gene therapy products | 3002 14 | 12% GST |
HSN 3003 — Medicaments (Mixed, Not Retail Packed)
Bulk Pharmaceutical Formulations
| Product | HSN Code | GST Rate |
|---|---|---|
| Medicaments containing penicillin (not retail) | 3003 10 | 12% GST |
| Medicaments containing vitamins (not retail) | 3003 90 | 12% GST |
| Medicaments with hormones (not retail) | 3003 31-39 | 12% GST |
| Medicaments with antibiotics (not retail) | 3003 20 | 12% GST |
| Other medicaments (not retail packs) | 3003 90 | 12% GST |
HSN 3004 — Medicaments (Retail Packed) — The Most Important HSN for Pharma Distributors
This Is Where 90% of Pharmaceutical Distribution Products Are Classified
HSN 3004 covers "Medicaments 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."
In simple terms: any medicine packaged in blister strips, bottles, ampoules, vials, tubes, sachets, or other retail forms — in measured doses — falls here.
| Product | HSN Code | GST Rate |
|---|---|---|
| Medicaments with penicillin group (retail) | 3004 10 | 12% GST |
| Medicaments with other antibiotics (retail) | 3004 20 | 12% GST |
| Medicaments with insulin (retail) | 3004 31 | 5% GST |
| Medicaments with adrenal cortical hormones (retail) | 3004 32 | 12% GST |
| Medicaments with other hormones (retail) | 3004 39 | 12% GST |
| Medicaments with alkaloids (not hormones) (retail) | 3004 40 | 12% GST |
| Medicaments with vitamins (retail) | 3004 50 | 12% GST |
| Other medicaments (retail packs) | 3004 90 | 12% GST |
Common Pharmaceutical Products and Their HSN Classification
| Medicine Category | HSN Code | GST Rate |
|---|---|---|
| Antibiotics (Amoxicillin, Azithromycin, Cephalosporins) | 3004 20 | 12% GST |
| Analgesics (Paracetamol tablets, Ibuprofen, Aspirin) | 3004 90 | 12% GST |
| Anti-hypertensives (Amlodipine, Ramipril, Metoprolol) | 3004 90 | 12% GST |
| Anti-diabetics (Metformin, Glipizide — non-insulin) | 3004 90 | 12% GST |
| Insulin preparations (retail packed) | 3004 31 | 5% GST |
| Anti-ulcer drugs (Omeprazole, Pantoprazole) | 3004 90 | 12% GST |
| Antihistamines (Cetirizine, Loratadine) | 3004 90 | 12% GST |
| Anti-infectives (Metronidazole, Tinidazole) | 3004 40/90 | 12% GST |
| Antifungals (Fluconazole, Itraconazole) | 3004 90 | 12% GST |
| Anti-anxiety/CNS (Alprazolam, Clonazepam) | 3004 40 | 12% GST |
| Cardiovascular (Atorvastatin, Clopidogrel) | 3004 90 | 12% GST |
| Respiratory (Salbutamol, Budesonide inhalers) | 3004 32/90 | 12% GST |
| Dermatological (Betamethasone cream, Clotrimazole) | 3004 32/90 | 12% GST |
| Ophthalmic drops (Ciprofloxacin, Timolol) | 3004 20/90 | 12% GST |
| Vitamin supplements (Vitamin B complex, Vitamin D3) | 3004 50 | 12% GST |
| Iron and minerals (Ferrous sulphate, Calcium) | 3004 90 | 12% GST |
| Ayurvedic formulations (licensed) | 3004 90 | 12% GST |
| Homeopathic preparations | 3004 90 | 12% GST |
| Unani medicines (licensed) | 3004 90 | 12% GST |
For pharmaceutical distributors who need complete HSN management with batch and expiry tracking, read our comprehensive guide on accounting software for pharma distributors India. For Hyderabad's major pharma cluster, read our guide on GST software for Hyderabad pharma companies.
Life-Saving Drugs at 5% GST — Complete Reference
The Specifically Notified 5% GST Medicines
The GST Council has notified specific medicines at 5% GST — primarily life-saving drugs for serious conditions. This list has been expanded through multiple notifications since GST implementation in 2017.
Anti-Cancer Drugs at 5% GST
| Drug | HSN Code | GST Rate |
|---|---|---|
| Imferon, Deferoxamine mesylate | 3004 90 | 5% GST |
| Cytarabine | 3004 90 | 5% GST |
| Tocilizumab | 3004 90 | 5% GST |
| Trastuzumab (Herceptin) | 3004 90 | 5% GST |
| Rituximab | 3004 90 | 5% GST |
| Imatinib mesylate (Gleevec) | 3004 90 | 5% GST |
| Anti-cancer drugs (specifically notified per CBIC list) | 3004 | 5% GST |
Specific Life-Saving Drug Categories at 5%
| Drug/Category | HSN Code | GST Rate |
|---|---|---|
| Insulin (all forms) | 3004 31 | 5% GST |
| ORS (Oral Rehydration Salts) | 3004 90 | 5% GST |
| Vaccines (all human vaccines) | 3002 20 | 5% GST |
| Cyclosporin (anti-rejection) | 3004 90 | 5% GST |
| Erythropoietin (EPO) | 3004 90 | 5% GST |
| Clot dissolving preparations (specifically notified) | 3004 90 | 5% GST |
| Antifibrinolytic drugs (specifically notified) | 3004 90 | 5% GST |
| Specified drugs for rare diseases | 3004 90 | 5% GST |
IMPORTANT NOTE: The list of 5% life-saving drugs is updated through CBIC notifications. Always verify whether a specific medicine has been notified for 5% GST before billing at 5%. Incorrect 5% billing on a 12% drug creates a GST liability.
ERP Group's GST invoicing system allows each pharmaceutical product to be individually configured at 12% or 5% based on CBIC notifications — preventing rate errors through system-level configuration rather than billing staff judgment.
HSN 3005 — Surgical Dressings and Wound Care
Complete HSN Reference for Wound Care Products
Adhesive Dressings and Medical Plasters
| Product | HSN Code | GST Rate |
|---|---|---|
| Adhesive dressings (sticking plasters with medication) | 3005 10 | 12% GST |
| Non-medicated sticking plasters (Band-Aid type) | 3005 10 | 12% GST |
| Medicated cotton, gauze, bandages (retail) | 3005 90 | 12% GST |
| Absorbent cotton (medical grade, retail) | 3005 90 | 12% GST |
| Crepe bandages | 3005 90 | 12% GST |
| Elastic bandages | 3005 90 | 12% GST |
| Surgical gauze (sterile) | 3005 90 | 12% GST |
| Burn dressings | 3005 10 | 12% GST |
| Wound closure strips | 3005 10 | 12% GST |
HSN 3006 — Pharmaceutical Preparations for Specific Uses
Special Pharmaceutical Categories
Dental Preparations and Contraceptives
| Product | HSN Code | GST Rate |
|---|---|---|
| Dental hemostatics, dental cements | 3006 40 | 12% GST |
| First-aid boxes (stocked pharma kits) | 3006 50 | 12% GST |
| Chemical contraceptives based on hormones | 3006 60 | 0% (Exempt) |
| Ostomy pouches | 3006 70 | 12% GST |
| Sterile eye irrigation solutions | 3006 | 12% GST |
| Ready-to-use enema preparations | 3006 60 | 12% GST |
Chapter 28 — Inorganic Chemicals in Pharma
Inorganic Pharmaceutical Chemicals and Saline
Medical-Grade Inorganic Chemicals
| Product | HSN Code | GST Rate |
|---|---|---|
| Normal saline (sodium chloride solution) | 2849/3004 | 12% GST (if formulated) |
| Hydrogen peroxide (pharmaceutical grade) | 2847 00 | 18% GST |
| Iodine (raw) | 2801 20 | 18% GST |
| Potassium iodide (pharmaceutical) | 2827 60 | 18% GST |
| Calcium gluconate (raw) | 2918 29 | 18% GST |
| Zinc oxide (pharmaceutical raw) | 2817 00 | 18% GST |
| Magnesium sulphate (pharmaceutical raw) | 2833 21 | 18% GST |
| Barium sulphate (pharmaceutical contrast agent raw) | 2833 27 | 18% GST |
Chapter 38 — Diagnostic Reagents and Laboratory Products
Complete HSN Reference for Diagnostics
In-Vitro Diagnostic Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Diagnostic reagents — blood glucose | 3822 | 12% GST |
| Diagnostic reagents — pregnancy test kits | 3822 | 12% GST |
| Diagnostic reagents — HIV test kits | 3822 | 12% GST |
| Diagnostic reagents — dengue/malaria test | 3822 | 12% GST |
| Diagnostic reagents — hepatitis test | 3822 | 12% GST |
| Diagnostic reagents — COVID-19 Antigen test | 3822 | 12% GST |
| Clinical laboratory chemicals and reagents | 3822 | 12% GST |
| Culture media (bacteriological) | 3821 00 | 12% GST |
| Reference standards for laboratory | 3822 | 12% GST |
Disinfectants and Antiseptics
| Product | HSN Code | GST Rate |
|---|---|---|
| Antiseptic creams (Savlon, Dettol liquid) | 3808 94 | 18% GST |
| Surgical spirit (rubbing alcohol) | 3808 94 | 18% GST |
| Betadine (Povidone-Iodine) solution | 3808 94 | 18% GST |
| Hospital disinfectants (floor, surface) | 3808 94 | 18% GST |
| Hand sanitizer (alcohol-based) | 3808 94 | 18% GST |
Note: Antiseptics like Dettol liquid and Savlon are classified as disinfectants (Chapter 38) at 18% GST — NOT as medicines (Chapter 30) at 12%.
For medical device distributors who also supply diagnostic reagents and laboratory products, read our guide on ERP for medical device companies India.
Chapter 90 — Medical Devices and Instruments
Complete HSN Reference for Medical Devices
Chapter 90 is the home of medical instruments, diagnostic equipment, surgical instruments, and most medical devices regulated under CDSCO (Central Drugs Standard Control Organisation).
HSN 9018 — Medical and Surgical Instruments
| Product | HSN Code | GST Rate |
|---|---|---|
| Electro-diagnostic apparatus (ECG machines) | 9018 11 | 12% GST |
| Ultrasound scanning apparatus | 9018 12 | 12% GST |
| Magnetic resonance imaging (MRI) | 9018 13 | 12% GST |
| Ophthalmic instruments (slit lamp, tonometer) | 9018 50 | 12% GST |
| Stethoscopes | 9018 19 | 12% GST |
| Blood pressure monitors (sphygmomanometer) | 9018 19 | 12% GST |
| Pulse oximeters | 9018 19 | 12% GST |
| Thermometers (clinical, digital) | 9025 19 | 12% GST |
| Syringes (with or without needle) | 9018 31 | 12% GST |
| Hypodermic needles | 9018 32 | 12% GST |
| Suture needles | 9018 39 | 12% GST |
| Anaesthetic apparatus | 9018 90 | 12% GST |
| Endoscopes (gastroscope, colonoscope) | 9018 90 | 12% GST |
| Laparoscopy equipment | 9018 90 | 12% GST |
| Dental drills and handpieces | 9018 49 | 12% GST |
| Dental chairs | 9402 10 | 12% GST |
| Surgical instruments (scalpels, forceps, scissors) | 9018 90 | 12% GST |
| Catheters (urinary, cardiac) | 9018 39 | 12% GST |
| Cannulas | 9018 39 | 12% GST |
| Trocar and paracentesis apparatus | 9018 90 | 12% GST |
HSN 9019 — Physiotherapy and Respiratory Equipment
| Product | HSN Code | GST Rate |
|---|---|---|
| Physiotherapy apparatus | 9019 10 | 12% GST |
| Ozone therapy equipment | 9019 20 | 12% GST |
| Respiratory (breathing) apparatus | 9019 20 | 12% GST |
| Oxygenators | 9019 20 | 12% GST |
| Nebulizers | 9019 20 | 12% GST |
| CPAP machines | 9019 20 | 12% GST |
| Ventilators (mechanical) | 9019 20 | 12% GST |
HSN 9020 — Breathing Appliances and Gas Masks
| Product | HSN Code | GST Rate |
|---|---|---|
| Medical oxygen concentrators | 9020 00 | 12% GST |
| Protective face masks (medical grade) | 6307 90 / 9020 | 5%/12% GST |
| Gas masks with filters | 9020 00 | 18% GST |
HSN 9021 — Orthopaedic Appliances and Implants
| Product | HSN Code | GST Rate |
|---|---|---|
| Orthopaedic and fracture appliances (braces, splints) | 9021 10 | 12% GST |
| Dental fittings (artificial teeth, dental braces) | 9021 21-29 | 12% GST |
| Artificial joints (hip, knee replacements) | 9021 31 | 12% GST |
| Cardiac stents and vascular stents | 9021 90 | 0% (Exempt) |
| Intraocular lenses (IOL) | 9021 40 | 0% (Exempt) |
| Cochlear implants | 9021 40 | 0% (Exempt) |
| Pacemakers | 9021 50 | 12% GST |
| Other cardiac devices (defibrillators) | 9021 90 | 12% GST |
| Hearing aids | 9021 40 | 5% GST |
| Prosthetic limbs (artificial limbs) | 9021 31 | 0% (Exempt) |
| Wheelchairs and mobility aids | 8713 | 5% GST |
| Crutches and walking frames | 9021 10 | 5% GST |
Critical Exempt Medical Devices: Stents, intraocular lenses, cochlear implants, and prosthetic limbs are EXEMPT from GST — 0% GST. These are explicitly listed in the GST exemption schedule.
HSN 9022 — X-Ray and Radiation Equipment
| Product | HSN Code | GST Rate |
|---|---|---|
| Diagnostic X-ray apparatus | 9022 12 | 12% GST |
| CT scan machines | 9022 12 | 12% GST |
| Mammography equipment | 9022 12 | 12% GST |
| Fluoroscopy equipment | 9022 12 | 12% GST |
| Radiation therapy equipment | 9022 21 | 12% GST |
| Linear accelerators (LINAC) | 9022 21 | 12% GST |
| X-ray tubes | 9022 90 | 12% GST |
| Lead aprons (radiation protection) | 9022 90 | 12% GST |
Blood Glucose Monitoring Equipment
| Product | HSN Code | GST Rate |
|---|---|---|
| Blood glucose monitors (glucometers) | 9018 11 | 12% GST |
| Blood glucose test strips | 3822 00 | 12% GST |
| Lancets (for finger-prick blood testing) | 9018 32 | 12% GST |
Chapter 40 — Rubber Medical Products
Rubber-Based Healthcare Products
Surgical and Medical Rubber Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Surgical gloves (latex) | 4015 11 | 12% GST |
| Examination gloves (latex, non-sterile) | 4015 19 | 12% GST |
| Nitrile examination gloves | 4015 19 | 12% GST |
| Rubber catheters | 4015 | 12% GST |
| Rubber tubing for medical use | 4009 | 12% GST |
| Condoms | 4014 10 | 0% (Exempt) |
| Hot water bottles | 4014 90 | 12% GST |
| Ice bags (rubber) | 4014 90 | 12% GST |
| Rubber gloves (general household) | 4015 19 | 18% GST |
Note: Medical/surgical gloves (Chapter 40) at 12% GST are distinct from household rubber gloves (also Chapter 40 but at 18% GST). The medical use designation determines the 12% rate.
Chapter 32 — Dental Products
HSN Reference for Dental Materials
Dental Preparations and Materials
| Product | HSN Code | GST Rate |
|---|---|---|
| Dental cements (zinc phosphate, glass ionomer) | 3006 40 | 12% GST |
| Impression materials (alginate, silicone) | 3407 00 | 18% GST |
| Dental wax | 3407 00 | 18% GST |
| Artificial teeth (acrylic, porcelain) | 9021 21 | 12% GST |
| Dental amalgam (silver filling material) | 3006 40 | 12% GST |
| Composite filling material | 3006 40 | 12% GST |
| Dental anaesthetic (Lidocaine injection) | 3004 90 | 12% GST |
| Toothpaste | 3306 10 | 12% GST |
| Mouthwash | 3306 90 | 18% GST |
| Tooth whitening products | 3306 | 18% GST |
| Dental floss | 3306 20 | 18% GST |
HSN Codes for Medical Device Subcategories
Specific Medical Device Categories
Home Healthcare and OTC Medical Devices
| Product | HSN Code | GST Rate |
|---|---|---|
| Digital thermometers | 9025 19 | 12% GST |
| Blood pressure monitors (home use) | 9018 19 | 12% GST |
| Glucometers | 9018 11 | 12% GST |
| Pulse oximeters (home use) | 9018 19 | 12% GST |
| Heating pads (electric) | 8516 79 | 18% GST |
| Infrared lamps (physiotherapy) | 9019 10 | 12% GST |
| TENS units (transcutaneous electrical stimulation) | 9019 10 | 12% GST |
Hospital Furniture and Equipment
| Product | HSN Code | GST Rate |
|---|---|---|
| Hospital beds | 9402 90 | 12% GST |
| Examination tables | 9402 90 | 12% GST |
| Dental chairs | 9402 10 | 12% GST |
| Operating theatre lights | 9405 40 | 18% GST |
| Sterilization autoclaves | 8419 20 | 18% GST |
| Centrifuges (medical laboratory) | 8421 19 | 18% GST |
| Microscopes (optical, biological) | 9011 10 | 18% GST |
IV and Infusion Products
| Product | HSN Code | GST Rate |
|---|---|---|
| IV sets (drip infusion sets) | 9018 39 | 12% GST |
| IV cannulas | 9018 39 | 12% GST |
| IV bags (empty, for fluids) | 3923 30 | 18% GST |
| Infusion fluid sets | 9018 39 | 12% GST |
| Dextrose/Saline IV fluids (filled) | 3004 90 | 12% GST |
Disposable Medical Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Disposable syringes (all types) | 9018 31 | 12% GST |
| Disposable surgical masks (medical) | 6307 90 | 5% GST |
| N95 respirator masks | 6307 90 | 5% GST |
| Surgical caps and gowns | 6307 90 | 5% GST |
| Disposable shoe covers | 6307 90 | 12% GST |
| Urine collection bags | 3926 90 | 18% GST |
Implants and Prosthetics
| Product | HSN Code | GST Rate |
|---|---|---|
| Coronary stents | 9021 90 | 0% (Exempt) |
| Drug-eluting stents | 9021 90 | 0% (Exempt) |
| Orthopaedic implants (bone plates, screws) | 9021 31 | 12% GST |
| Knee implants | 9021 31 | 12% GST |
| Hip implants | 9021 31 | 12% GST |
| Spinal implants | 9021 31 | 12% GST |
| Intraocular lenses | 9021 40 | 0% (Exempt) |
| Breast implants | 9021 90 | 12% GST |
| Cochlear implants | 9021 40 | 0% (Exempt) |
| Pacemakers and leads | 9021 50 | 12% GST |
Pharma GST Compliance — Critical Rules
Essential Compliance Requirements for Pharmaceutical GST
Rule 1 — Batch Number Mandatory on Pharmaceutical Invoices
Under the Drugs and Cosmetics Act, batch number is mandatory on every pharmaceutical product. For GST invoice compliance — the batch number must appear on every invoice line for pharmaceutical products. This is not just a drug regulatory requirement; it has become part of the expected GST invoice standard for pharmaceutical supplies.
ERP Group's GST invoicing system enforces batch number as a mandatory field for pharmaceutical products — the system will not generate a pharmaceutical invoice without a valid batch number.
For the complete batch compliance framework for pharmaceutical distributors, read our guide on accounting software for pharma distributors India.
Rule 2 — Expiry Date Tracking and FEFO Dispatch
Pharmaceutical products have expiry dates — and expired products must never be dispatched. FEFO (First Expiry, First Out) dispatch ensures the nearest-expiring batch is sold first. ERP Group's warehouse management system enforces FEFO automatically — preventing expired batch dispatch.
Rule 3 — Drug License Number on Invoices
Drug license number (wholesale/retail drug license) must appear on pharmaceutical invoices as required under the Drugs and Cosmetics Act. ERP Group stores the drug license number in business master and automatically includes it on all pharmaceutical invoices.
Rule 4 — Schedule H and H1 Product Management
Schedule H drugs (requiring prescription) and Schedule H1 drugs (requiring prescription with mandatory recording) must be managed separately. ERP Group's product master allows Schedule classification for each pharmaceutical product — enabling scheduled drug record-keeping alongside HSN-based GST billing.
Common Pharma HSN Classification Mistakes
The 8 Most Frequent and Costly Pharma HSN Errors
Mistake 1 — Using 3004 at 12% for Life-Saving Drugs (Correct Rate: 5%)
Billing insulin at 12% GST instead of 5%, or billing notified anti-cancer drugs at 12% instead of 5%. This overcharges patients and hospitals, damaging business relationships.
Prevention: Configure each pharmaceutical product with its specific HSN code AND the correct rate (12% or 5%) in ERP Group's product master. Insulin specifically configured as 3004 31 at 5% cannot accidentally be billed at 12%.
Mistake 2 — Using Chapter 30 for APIs (Correct Chapter: 29)
A manufacturer selling bulk paracetamol (API) using HSN 3004 90 at 12% instead of HSN 2922 29 at 18%. This undercollects GST on API sales — creating liability.
Mistake 3 — Using 12% for Hand Sanitizer (Correct Rate: 18%)
Hand sanitizer (alcohol-based) is HSN 3808 94 at 18% GST — not Chapter 30 at 12%. Many distributors added hand sanitizers during COVID-19 and incorrectly billed them at 12%.
Mistake 4 — Treating Stents as 12% (Correct Rate: 0%)
Coronary stents and intraocular lenses are explicitly exempt (0% GST). Billing them at 12% creates incorrect charging and ITC complications for hospital buyers.
Mistake 5 — Using 12% for Condoms (Correct Rate: 0%)
Condoms (HSN 4014 10) are explicitly exempt from GST. A medical store billing condoms at 12% is overcharging.
Mistake 6 — Wrong Rate for Disinfectants vs Medicines
Dettol liquid (antiseptic) = 18% GST (Chapter 38, disinfectant)
Dettol soap = 18% GST (Chapter 34, soap)
But a pharma distributor might incorrectly bill these at 12% (Chapter 30, medicine rate).
Mistake 7 — Using Same Rate for Surgical Gloves vs Household Rubber Gloves
Surgical/examination gloves (HSN 4015 11/19) at 12% GST — but household rubber cleaning gloves (also HSN 4015 19) at 18% GST. The medical vs household use distinction changes the rate.
Mistake 8 — Missing Batch Number on Invoice
Not including batch number on pharmaceutical invoices creates both Drug regulatory compliance issues and potential scrutiny during GST audits.
How ERP Group Automates Pharma HSN and Batch Compliance
The Complete Pharmaceutical Distribution Platform
ERP Group is used extensively by pharmaceutical distributors across India — from district-level primary distributors to city-level secondary distributors to specialty pharmaceutical companies — because it combines mandatory pharma compliance features with automated GST HSN management.
HSN-Automated Pharma Billing in ERP Group
Pharmaceutical Product Master Configuration
ERP Group's GST invoicing system maintains a pharmaceutical product master where each medicine is configured with:
- Correct HSN code (3004 10 for penicillin group, 3004 31 for insulin, 3004 90 for others, 3002 20 for vaccines)
- Correct GST rate (12% or 5% based on CBIC notification status)
- Schedule classification (H, H1, OTC, or non-scheduled)
- Drug license requirement flag
- Batch and expiry tracking mode
Once configured, every invoice for that medicine automatically carries the correct HSN, rate, and compliance framework — zero manual entry, zero rate errors.
Mandatory Batch Number — System-Enforced
ERP Group's pharmaceutical billing enforces batch number as a mandatory field. Unlike general billing software where batch number is an optional text field that billing staff may skip, ERP Group will not generate a pharmaceutical invoice without a valid batch number. This system-level enforcement eliminates the most common pharmaceutical compliance failure in distribution billing.
Expiry Date Tracking with FEFO
ERP Group's warehouse management system tracks every pharmaceutical product batch with its expiry date. When dispatching a product:
- Batch with nearest expiry is selected first (FEFO enforcement)
- Batches approaching expiry trigger near-expiry alerts (configurable — 30/60/90 days)
- Expired batches are flagged and cannot be dispatched
- Near-expiry stock report available for clearance planning
Drug License Number Auto-Print
ERP Group's business master stores the drug license number — automatically printed on all pharmaceutical invoices without billing staff needing to remember or enter it manually.
GSTR-1 HSN Summary for Pharma
ERP Group automatically generates the GSTR-1 Table 12 HSN-wise summary from all pharmaceutical invoices — aggregating separately for:
- HSN 3004 10-90 at 12% (most formulations)
- HSN 3004 31 at 5% (insulin)
- HSN 3002 20 at 5% (vaccines)
- HSN 9018 at 12% (medical devices)
- HSN 3822 at 12% (diagnostic reagents)
No manual HSN aggregation required — the Table 12 is ready for GSTR-1 filing.
Free HSN/SAC Finder for Pharma
Use ERP Group's HSN/SAC Finder → to search any medicine by its generic name and find the correct HSN code and applicable GST rate — before configuring it in the billing system.
Complete Pharmaceutical Business Platform
| Pharma Business Need | ERP Group Solution |
|---|---|
| Find pharma product HSN code | HSN/SAC Finder |
| Configure HSN in pharma billing | GST Invoicing System |
| Mandatory batch number | System-enforced batch field |
| Expiry date FEFO dispatch | Warehouse Management System |
| Near-expiry alerts | WMS alert configuration |
| Drug license on invoices | Business master auto-print |
| Schedule H drug management | Product master classification |
| GSTR-1 HSN Table 12 | Auto-generated for all pharma products |
| E-invoice with correct HSN | Certified IRP API with validated HSN |
| GSTR-2B ITC reconciliation | Accounting Software auto-download |
| Customer (chemist) management | CRM Software |
| Staff payroll and PF/ESI | HR & Payroll Software |
| POS for retail chemist | POS Software |
| Income tax from pharma books | Income Tax Calculator |
| TDS on pharma payments | TDS Calculator |
| CA audit support | CA Partner Program |
Conclusion — Correct Pharma HSN Codes Protect Your Business and Your Patients
The pharmaceutical supply chain in India — from API manufacturer through finished formulation producer, primary distributor, secondary distributor, and retail chemist — is one of the most regulated and compliance-intensive commercial ecosystems in the country.
Correct HSN code classification in pharmaceutical billing is not just about GST compliance — it is about maintaining the integrity of the entire supply chain:
- Chapter 29 (APIs): 18% GST — the bulk drug supply level
- Chapter 30 (Formulations): 12% GST standard, 5% for life-saving drugs — the primary pharma distribution level
- Chapter 38 (Diagnostics/Disinfectants): 12-18% GST — diagnostics and antiseptics
- Chapter 40 (Rubber medical): 12% GST for medical gloves, 0% for condoms
- Chapter 90 (Medical Devices): 12% standard, 0% for stents/IOL/prosthetics, 5% for hearing aids
Use ERP Group's Free HSN/SAC Finder → to find the correct HSN code for any pharmaceutical product or medical device instantly.
ERP Group's GST invoicing system — with mandatory batch number enforcement, FEFO dispatch from warehouse management system, drug license auto-print, HSN-based automatic GST rates, and GSTR-1 Table 12 auto-generation — is India's most comprehensive pharmaceutical distribution billing platform.
Connected to accounting software for complete financial management, CRM software for chemist and hospital relationship management, POS software for retail pharmacy counter, and HR & Payroll software for distribution team payroll — ERP Group serves the complete pharmaceutical business management need.
Book Your Free Demo — Pharma HSN and Batch Compliance Platform
👉 Book a Free Demo → — See ERP Group's pharma billing with HSN automation and mandatory batch tracking.
👉 Use Free HSN/SAC Finder → — Find HSN codes for any pharmaceutical product or medical device. Free and instant.
Related Tools and Guides for Pharmaceutical Businesses
- 🔧 HSN/SAC Finder → — Find pharma HSN codes instantly
- 🔧 Income Tax Calculator → — Pharma business income tax
- 🔧 TDS Calculator → — TDS on pharma distribution payments
- 🔧 Salary Calculator → — Distribution team payroll
- 🔧 ROI Calculator → — Pharma business investment returns
- 📄 Accounting Software for Pharma Distributors India — Complete Guide
- 📄 GST Software for Hyderabad Pharma Companies — Complete Guide
- 📄 ERP for Medical Device Companies India — Complete Guide
- 📄 HSN Code List for Trading Business India — Complete Guide
- 📄 How to Find HSN Code for Your Product India — Complete Guide
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