What is the GST (IGST) rate for HSN code 30049099?

HSN code 30049099 (Medicine) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 30049099?

The Basic Customs Duty (BCD) for HSN code 30049099 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 30049099 cover?

HSN code 30049099 covers Medicine. It sits under Chapter 30 – Pharmaceutical products, in Section VI – PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES.

What is the unit of measurement for HSN code 30049099?

The standard unit of quantity (UQC) for HSN code 30049099 is kg, as listed in the Customs Tariff.

What is the HSN code for medicines?

Medicaments for therapeutic use, put up in measured doses or for retail sale, fall under heading 3004. Other (generic) medicaments are classified under 30049099, Ayurvedic-system medicines under 30049011, and penicillin-based medicines under 30041010 — confirm by the system of medicine and active ingredient.

HSN Code Finder · Product

Medicine HSN Code 3004

Q: What is the HSN code for Medicine?

The HSN code for Medicine is 30049099, classified under Chapter 30 – Pharmaceutical products of India's Customs Tariff (ITC-HS).

5% IGSTSchedule I

Medicines (medicaments put up in measured doses or for retail sale) are classified under HSN heading 3004. The 8-digit code depends on the system of medicine and active ingredient — generic allopathic medicaments, Ayurvedic preparations and specific drug classes each have their own tariff item.

Search any HSN code

Heading

3004

Primary code

30049099

GST / IGST

Customs duty (BCD)

10%

Medicine HSN codes & GST rates

The 8-digit HSN/HS codes under heading 3004 (medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
30049099	- Other	5%	10%
30049011	- Of Ayurvedic system	5%	10%
30041010	Penicillins	5%	10%
30049031	- Promethazine, chlorpheniramine, astemizole and ceteirizine	5%	10%

FTA preferential rates: 15 partner agreement(s) listed for 30049099; best preferential rate 0% via Japan; 7 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for medicine?

The HSN code for medicine is 3004 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for medicine the most common is 30049099, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How medicine is classified under HSN

The HSN classification for medicine narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 302-digitPharmaceutical products
30044-digit headingMEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN MEASURED DOSES (INCLUDING THOSE IN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR IN FORMS OR PACKINGS FOR RETAIL SALE
3004906-digit subheadingOther : Bio-chemic systems medicaments, put up for retail sale :
300490998-digit tariff item- Other

Section VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

GST on medicine

Medicine (HSN 3004) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 30049099 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported medicine

When medicine (HSN 30049099) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹32.278. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 30049099 →

Conclusion

The HSN code for medicine is 3004 at the heading level, with 30049099 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.