🎁 New accounts get a 14-day Pro trial — free, no card needed
Verified Category: Special Provisions

HSN Code 9804

All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 5%: All drugs or medicines including their salts and…; 18%: All dutiable articles intended for personal use

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9804 specifically identifies all drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use 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 9804 on all Tax Invoices for all drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use
  • 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 9804

"Classifying all drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Special Provisions category. AasanKhata automatically monitors these shifts for you."