Medical & pharma
GST rate on Medicines
Most medicines are taxed at 5% GST under GST 2.0 (reduced from 12%).
GST rate
5%
HSN code
3004
Intra-state split
2.5% CGST + 2.5% SGST
The GST rate on medicines in India is 5% under GST 2.0, classified under HSN code 3004. For an intra-state sale this is split as 2.5% CGST and 2.5% SGST; for an inter-state sale it is charged as a single 5% IGST.
Note: Certain notified life-saving drugs are nil-rated.
This is a commonly-applicable rate for quick reference under GST 2.0 (effective 22 September 2025). Rates and classifications can change with GST Council notifications — verify the exact rate on the official GST portal before issuing tax invoices.
Bill medicines with the right GST
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Related GST rates
View all GST rates →More rates in Medical & pharma and other commonly-searched products.
- Ayurvedic & homeopathic medicines5% GSTView
- Notified life-saving drugs0% GSTView
- Medical oxygen5% GSTView
- Diagnostic kits & reagents5% GSTView
- Spectacles5% GSTView
- Contact lenses5% GSTView
- Surgical gloves5% GSTView
- Syringes & needles5% GSTView
- Glucometer & test strips5% GSTView
- Thermometer5% GSTView
- Sanitary napkins5% GSTView
- Mobile phones18% GSTView