HSN Code 30061010
Pharmaceutical goods specified in note 4 to this chapter sterile surgical catgut, similar sterile suture materials (including sterile absorbabale 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 dental adhesion barriers, whether or not absorbable:sterile surgical catgut, similar sterile suture materials (including sterile absorbabale surgical or dental yarns)and sterile tissue adhesives for surgical wound closure
Pharmaceutical goods specified in note 4 to this chapter sterile surgical catgut, similar sterile suture materials (including sterile absorbabale 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 dental adhesion barriers, whether or not absorbable:sterile surgical catgut, similar sterile suture materials (including sterile absorbabale surgical or dental yarns)and sterile tissue adhesives for surgical wound closure
When does this rate apply?
Use this HSN Code on tax invoices when supplying Pharmaceutical goods specified in note 4 to this chapter sterile surgical catgut. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.