GoodsHSN 30 or any other Chapter
Drugs or medicines listed in Annexure I — GST rate 0%
0%GST
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| HSN code | 30 or any other Chapter |
| Category | Goods |
| Source notification | 10/2025 |
As per Notification 10/2025, drugs or medicines listed in annexure i classified under HSN 30 or any other Chapter attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST.