HSN Code 3004
Medicines (packaged)
HSN 3004 covers medicaments put up in measured doses or packed for retail sale. Standard GST is 12%; 5% on a specific list of life-saving drugs; 0% on insulin and a few specified medicines.
HSN Code
3004
GST Rate
12%
Preferred UQC
NOS
Rate details & exceptions
Three rates apply. 12% for most prescription and OTC medicines. 5% for a government-listed set of life-saving drugs (see CBIC Schedule I). 0% for insulin, oral rehydration salts (ORS), and a small list of exempt medicines.
What HSN 3004 covers
HSN 3004 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.
- Prescription tablets (paracetamol, amoxicillin, etc.)
- OTC medicines (cough syrup, antacids)
- Injections and ampoules
- Ointments, creams, inhalers
- Homeopathic & ayurvedic medicines (separate sub-codes, often 12%)
- Insulin (0%)
How to enter HSN 3004 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
3004 - Description: Medicines (packaged) (or your specific SKU name)
- UQC:
NOS - Quantity, rate per unit, taxable value
- GST rate: 12% (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills HSN 3004 and the 12% rate the moment you type "medicines (packaged)" in the item description — so you don't memorise codes.
Questions people ask about HSN 3004
What is the GST on medicines in India?
Most medicines → 12%. A specific list of life-saving drugs → 5% (includes some cancer, HIV, and cardiovascular drugs per CBIC Schedule). Insulin, ORS, and a small exempt list → 0%. When in doubt, check the CBIC rate notification or consult a CA.
Is Ayurvedic medicine GST the same?
Ayurvedic medicines under HSN 3003 / 3004 are generally 12%. Some classical ayurvedic preparations (as defined in the First Schedule to the D&C Act) are 5%. OTC ayurvedic products marketed without drug licence (e.g., Chyawanprash) can fall under food-supplement HSNs at 18%.
HSN for medical devices?
Not 3004. Medical devices like thermometers, BP monitors are HSN 9018 or 9022 depending on the device, with rates of 12-18%. Surgical instruments and implants have their own codes and rates.
Can pharmacies claim ITC on medicine purchases?
Yes, registered pharmacies can claim ITC on medicine purchases from registered suppliers — assuming the purchases are for further taxable supply (resale). Keep supplier invoices with valid GSTIN; 21bill tracks these as vendor bills and feeds the ITC into your GSTR-3B.
Related on 21bill
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Request access⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.