3006
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable 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 denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives 495[and Ostomy appliances]]
Clarification
* Clarification regarding scope of GST rate on all pharmaceutical goods falling under heading 3006. [ See para 9 of Circular No. 163/19/2021-GST dated 06.10.2
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