GST Rate for Healthcare & Education

Health Sector

(5% to Nil)

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods
1.	30		1	Agalsidase Beta
			2	Imiglucerase
			3	Eptacog alfa activated recombinant coagulation factor VIIa

(12% to Nil)

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods
1	30		1	Onasemnogene abeparvovec
			2	Asciminib
			3	Mepolizumab
			4	Pegylated Liposomal Irinotecan
			5	Daratumumab
			6	Daratumumab subcutaneous
			7	Teclistamab
			8	Amivantamab
			9	Alectinib
			10	Risdiplam
			11	Obinutuzumab
			12	Polatuzumab vedotin
			13	Entrectinib
			14	Atezolizumab
			15	Spesolimab
			16	Velaglucerase Alpha
			17	Agalsidase Alfa
			18	Rurioctocog Alpha Pegol
			19	Idursulphatase
			20	Alglucosidase Alfa
			21	Laronidase
			22	Olipudase Alfa
			23	Tepotinib
			24	Avelumab
			25	Emicizumab
			26	Belumosudil
			27	Miglustat
			28	Velmanase Alfa
			29	Alirocumab
			30	Evolocumab
			31	Cystamine Bitartrate
			32	CI-Inhibitor injection
			33	Inclisiran

(12% to 5%)

S. No.		Chapter / Heading / Sub- heading / Tariff item	Description of Goods
1.		28	Anaesthetics
2.		28	Potassium Iodate
3.		28	Steam
4.		2801 20	Iodine
5.		2804 40 10	Medical grade oxygen
6.		2847	Medicinal grade hydrogen peroxide
7.		30	All Drugs and medicines including: (i) Fluticasone Furoate + Umeclidinium + Vilanterol FF/UMEC/VI (ii) Brentuximab Vedotin (iii) Ocrelizumab (iv) Pertuzumab (v) Pertuzumab + trastuzumab (vi) Faricimab
8.		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
9.		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
10.		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
11.		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
12.		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
13.		3006	Pharmaceutical goods specified in Note 4 to this Chapter [i.e. 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; Waste pharmaceuticals] [other than contraceptives and Ostomy appliances]
14.		3822	All diagnostic kits and reagents
15.		4015	Surgical rubber gloves or medical examination rubber gloves
16.		90 or any other Chapter	Blood glucose monitoring system (Glucometer) and test strips
17.		90 or any other Chapter	Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
18.		9004	Spectacles and goggles for correcting vision
19.		9018	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
20.		9019	Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
21.		9020	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
22.		9022	Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators,
			control panels and desks, screens, examinations or treatment tables, chairs and the light
23.	9804		Other Drugs and medicines intended for personal use

( 18% to 5%)

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods
1.	9025	Thermometers for medical, surgical, dental or veterinary usage
2.	9027	Instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis.

Education Sector

(5% to Nil)

S. No.

Chapter / Heading
/ Sub-heading / Tariff item

Description of Goods

4016

Erasers

(12% to Nil)

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods
1.	4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
2.	8214	Pencil sharpeners
3.	9608, 9609	Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk
4.	4820	Exercise book, graph book, & laboratory note book and notebooks