Thursday, 25 May 2017

GST Rate Schedule Chapter - 30 (Pharmaceutical products)

Chapter
30 (Pharmaceutical products)

Nil
1.   Human  Blood and its components [3002].
2.   All   types   of contraceptives [3006]

5%
1. Animal or Human Blood Vaccines [3002, 3006]
2. Diagnostic kits for detection of all types of hepatitis
3.   Desferrioxamine injection                or deferiprone
4.   Cyclosporin
5.   Medicaments (including veterinary medicaments)   used in           bio-chemic systems    and    not bearing   a   brand name
6.   Oral      re-hydration salts
7.   Drugs  or  medicines including their salts and      esters      and diagnostic  test  kits, specified in List 3 or List 4 appended to the          notification No.12/2012- Customs,  dated  the 17th  March,  2012, dated      the      17th March, 2012.
8.  Formulations manufactured from     the     bulk drugs  specified  in List 1 of notification No.12/2012-Central Excise,    dated    the 17th  March,  2012, dated      the      17th March, 2012.


12%
All goods not specified elsewhere

1.   3001   Glands and other organs for organo-therapeutic uses, dried, whether or    not    powdered; extracts of glands or other organs  or  of their secretions  for organo-therapeutic uses; heparin and its salts; other human or animal     substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

2.   3002    Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions  and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro- organisms (excluding yeasts) and similar products

3. 3003   Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic  systems medicaments.

4. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 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, including Ayurvaedic, Unani, homoeopathic siddha or Bio- chemic systems medicaments, put up for retail sale.

5.   3005  Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.

6. 3006Pharmaceutical goods specified in Note 4 to this Chapter such as Sterile surgical catgut, similar sterile            suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical        wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable, etc., Waste pharmaceuticals [other                 than contraceptives].
18%
1.   Nicotine    polacrilex gum


28%
-


0 comments:

Post a comment