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Verified Category: Pharma

HSN Code 3005

Bandages, surgical dressings

Current GST Rate
12%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 3005 specifically identifies bandages, surgical dressings for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 6% + SGST 6%
Inter-State Split
IGST 12%

Compliance Check-list

  • Mention HSN 3005 on all Tax Invoices for bandages, surgical dressings
  • 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 3005

"Classifying bandages, surgical dressings correctly is critical to avoid litigation. While the base rate is 12%, always check for anti-dumping duties if importing, especially under the Pharma category. AasanKhata automatically monitors these shifts for you."