GoodsHSN 9804
All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [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 No
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 9804 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, all drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [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 9804 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 No.