Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 3003 specifically identifies medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 3003 on all Tax Invoices for medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 3003

"Classifying medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Pharma category. AasanKhata automatically monitors these shifts for you."