Chapter 30 of the GST framework covers Pharmaceutical Products, and HSN Code 30059010 specifically identifies 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 ... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of 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 .... Tax rates applicable include CGST at 6.00%, SGST/UTGST at 6.00%, and IGST at 12.00% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 30 – Pharmaceutical Products
Below are related HSN codes from Chapter 30 – Pharmaceutical Products for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Pharmaceutical Products... | 30011010 | Glands And Other Organs For Organo-Therapeutic Use... | 6.00% | 6.00% | 12.00% |
| Pharmaceutical Products... | 30011091 | Glands And Other Organs For Organo-Therapeutic Use... | 6.00% | 6.00% | 12.00% |
| Pharmaceutical Products... | 30011099 | Glands And Other Organs For Organo-Therapeutic Use... | 0.06 | 0.06 | 0.12 |
| Pharmaceutical Products... | 30012010 | Glands And Other Organs For Organo-Therapeutic Use... | 6.00% | 6.00% | 12.00% |
| Pharmaceutical Products... | 30012020 | Glands And Other Organs For Organo-Therapeutic Use... | 6.00% | 6.00% | 12.00% |
| Pharmaceutical Products... | 30012030 | Glands And Other Organs For Organo-Therapeutic Use... | 6.00% | 6.00% | 12.00% |
| Pharmaceutical Products... | 30012090 | Glands And Other Organs For Organo-Therapeutic Use... | 0.06 | 0.06 | 0.12 |
| Pharmaceutical Products... | 30019010 | Glands And Other Organs For Organo-Therapeutic Use... | 6.00% | 6.00% | 12.00% |
| Pharmaceutical Products... | 30019091 | Glands And Other Organs For Organo-Therapeutic Use... | 6.00% | 6.00% | 12.00% |
| Pharmaceutical Products... | 30019099 | Glands And Other Organs For Organo-Therapeutic Use... | 0.06 | 0.06 | 0.12 |
GST Rates for HSN 30059010
The taxation of 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 ... under HSN Code 30059010 depends on supply location. Intrastate transactions require CGST at 6.00% and SGST/UTGST at 6.00%. Interstate supplies are charged IGST at 12.00%. Invoices should consistently use kg. for Pharmaceutical Products goods under Chapter 30.
Who Should Use HSN Code 30059010?
Every entity transacting in 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 ... must quote HSN Code 30059010 on invoices. This includes traders, distributors, and e-commerce sellers operating under Pharmaceutical Products. Chapter 30 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Planning to trade in 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 ...? Complete GST registration to legally collect taxes on goods under HSN 30059010. Businesses importing or exporting Pharmaceutical Products products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Using HSN Code 30059010 accurately for 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 ... avoids compliance issues and facilitates credit claims. Monitor changes to 6.00%, 6.00%, and 12.00% rates for Chapter 30 – Pharmaceutical Products to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
The standard unit of measurement for 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 ... under HSN Code 30059010 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in 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 ... must use HSN 30059010 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 30059010 for Pharmaceutical Products goods before invoicing.
Yes, AD Code registration is required for exporters dealing in 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 ... under Pharmaceutical Products. This registration links your bank account to process foreign currency payments from overseas buyers.
