HSN Code 98041000 -- – Drugs and medicines (GST Rate 5%)

HSN Code 98041000

Drugs and medicines

HSN98041000

Drugs and medicines

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 98 -- Project imports; passenger baggage
Heading: 9804
Subheading: 980410
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Drugs and medicines. 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.

Create an invoice with this code → See all items at 5% →

Related codes from Project imports; passenger baggage

98049000
Other
5%
98020000
Laboratory chemicals
18%
98030000
All dutiable articles, imported by a passenger or member of a crew in
Nil
98051000
Prepared or preserved meat, fish and vegetables; dairy products; soup;
Omitted

Frequently asked questions

What is HSN Code 98041000?
HSN Code 98041000 is the official Harmonized System of Nomenclature code for Drugs and medicines, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 98041000?
HSN Code 98041000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 98041000 belong to?
HSN Code 98041000 falls under Chapter 98 -- Project imports; passenger baggage of the GST tariff.
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