GST Rate Changes for Health and Education Sector

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Shubham Sinha

Updated on Sep 11, 2025

The recent update in GST rates has brought significant relief to various essential sectors including healthcare, education, and allied products. Many life-saving medicines, medical devices, educational materials, and therapeutic products have seen rate reductions, making them more affordable for consumers and institutions alike. Below is a sector-wise breakdown of the changes and their potential implications.

Healthcare 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.

 

Impact on Healthcare Sector – Medicines, Diagnostics & Devices

Rate Reduced from 5% to Nil

Agalsidase Beta, Imiglucerase, and Eptacog alfa activated recombinant coagulation factor VIIa – advanced therapeutic drugs now attract zero GST, easing costs for treatment of rare diseases.

Rate Reduced from 12% to Nil

Onasemnogene abeparvovec, Daratumumab, Teclistamab, Amivantamab, Alectinib, Risdiplam, Velaglucerase Alpha, Alirocumab, Evolocumab, and many others
This adjustment is expected to significantly reduce the financial burden on patients requiring these treatments.

Rate Reduced from 12% to 5%

Anaesthetics, Potassium Iodate, Medical-grade oxygen, Hydrogen peroxide, and a wide variety of pharmaceutical formulations including traditional and modern medicine systems
This helps both healthcare providers and patients by lowering overall treatment and hospital care costs.

Rate Reduced from 18% to 5%

Medical thermometers, diagnostic kits, surgical gloves, glucose monitoring systems, and other medical instruments now become more accessible and cost-effective.

Education Sector

(5% to Nil)

S. No. Chapter / Heading
/ Sub-heading / Tariff item
Description of Goods
1. 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

(12% to 5%)

S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
1. 7310 or 7326 Mathematical boxes, geometry boxes and colour boxes

 

Impact on Education Sector – Learning Tools Made Affordable

Rate Reduced from 5% to Nil

  • Erasers – a simple yet essential tool for students now free from GST.

Rate Reduced from 12% to Nil

A wide variety of educational supplies including:

  • Maps, atlases, globes, pencil sharpeners, pencils, crayons, pastels, and exercise notebooks
    These changes are designed to reduce costs in schools and educational institutions, supporting students and teachers alike.

Rate Reduced from 12% to 5%

  • Mathematical boxes, geometry boxes, and colour boxes – essential tools for practical learning now more affordable.

What Does This Mean for You?

These rate changes bring direct benefits:

  • Enhanced affordability for healthcare and education essentials

  • Improved access to life-saving drugs and critical medical devices

  • Support for families and institutions dealing with chronic or specialized medical needs

  • Encouragement for learning through cost-effective educational materials

The government’s move to reduce GST on such items reflects a commitment to enhancing public health, education, and welfare by making essential goods and services more accessible.

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