Lekhae
HSN 3005: Wadding, gauze, bandages (dressings, adhesive plasters,…
HSN code 3005 covers: Wadding, gauze, bandages (dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or in forms or packings for retail sale, for medical, surgical or veterinary use.
It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 3005 in the HSN/SAC column and 5 in the GST % column when you bill it.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 3005
This heading has 2 subheadings, including: Dressings, adhesive; and other articles having an adhesive layer, packed for retail sale for medical, surgical, dental or veterinary purposes, Wadding, gauze, bandages and similar articles; (excluding adhesive dressings), impregnated or coated with pharmaceutical substances, packaged for retail sale. Use the HSN/SAC finder to pin down the exact code.
Related
Make this invoice now, free, no signup. Correct GST + a UPI QR your client scans to pay you straight to your own UPI.
Open the free GST invoice generator →