Healthcare & Medicines
5% GSTMost medicines and drugs attract 5% GST. Life-saving drugs and vaccines are exempt (0%).
GST Rate
5%
2.5% CGST + 2.5% SGST
HSN Code
3004
Harmonised System of Nomenclature
Important Notes
Life-saving drugs/vaccines: 0%. Other medicines: 5%.
GST Calculation Example
Intrastate Supply (within same state)
| Base price | ₹1,000 |
| CGST (2.5%) | ₹25 |
| SGST (2.5%) | ₹25 |
| Total | ₹1050 |
Interstate Supply (different states)
| Base price | ₹1,000 |
| IGST (5%) | ₹50 |
| Total | ₹1050 |
I handle GST registration, monthly GSTR-1 and GSTR-3B filing, and annual GSTR-9. Message me on WhatsApp.
GST Filing — ₹999/month