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HSN 3006: Pharmaceutical goods
HSN code 3006 covers: Pharmaceutical goods.
It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 3006 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 3006
This heading has 9 subheadings, including: Pharmaceutical goods; sterile surgical catgut, suture materials, tissue adhesives, laminaria, laminaria tents, absorbable surgical or dental haemostatics, and surgical or dental adhesion barriers, Pharmaceutical goods; opacifying preparations for x-ray examinations, diagnostic reagents designed to be administered to the patient, Pharmaceutical goods; dental cements and other dental fillings, bone reconstruction cements, Pharmaceutical goods; first aid boxes and kits, Pharmaceutical goods; chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides, Pharmaceutical goods; Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments, Pharmaceutical goods; appliances identifiable for ostomy use, Pharmaceutical goods; waste pharmaceuticals…. Use the HSN/SAC finder to pin down the exact code.
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