GoodsHSN 30 or any Chapter
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] — GST rate 5%
5%GST
Condition: other than those specified at nil at S
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 30 or any Chapter |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, 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] classified under HSN 30 or any Chapter attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: other than those specified at nil at S.