Hsn code for gst regt.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 July 2017 sir, what is the hsn code for (sell, stoke & distribute drugs )for gst registration ?

Read more at: https://www.caclubindia.com/articles/concept-of-hsn-sac-under-gst-rules-30380.asp

Amol S Joglekar

Amol S Joglekar (Expert)
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28 July 2017 you need to go through sub chapter 3001 for drugs

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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28 July 2017 HSN Code as Per List https://www.caclubindia.com/share_files/details.asp?mod_id=73534

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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28 July 2024 For the activities related to selling, stocking, and distributing drugs, the relevant HSN (Harmonized System of Nomenclature) codes for GST registration are as follows:

### **HSN Code for Drugs and Pharmaceuticals**

1. **Pharmaceutical Products:**
- **HSN Code: 3004**
- **Description:** This code covers "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 or in forms or packings for retail sale."
- **GST Rate:** **12%** (comprising 6% CGST and 6% SGST for intra-state supplies, or 12% IGST for inter-state supplies).

2. **Other Medical and Surgical Goods:**
- **HSN Code: 9018**
- **Description:** This code includes "Instruments and appliances used in medical, surgical, dental, or veterinary sciences."
- **GST Rate:** **12%** (comprising 6% CGST and 6% SGST for intra-state supplies, or 12% IGST for inter-state supplies).

### **Summary:**

- **HSN Code for Selling, Stocking, and Distributing Drugs:**
- **3004**: For medicaments and pharmaceuticals.
- **9018**: For medical and surgical instruments and appliances.

- **GST Rate:** **12%** for both categories.

### **Additional Notes:**

1. **Specific Products:** Ensure that you are using the correct HSN code that precisely matches the products you deal with. For example, if you are dealing with specific types of drugs or pharmaceutical products, you might need to check if there are more specific codes within the broader HSN categories.

2. **Consultation:** If you are dealing with a wide range of pharmaceutical products or medical equipment, consulting with a GST professional or tax advisor can help you determine the exact HSN codes and ensure accurate GST compliance.

3. **Documentation:** Accurately reflect the HSN codes and GST rates on your invoices and maintain proper records to ensure compliance with GST regulations.