HSN code for Ointment — 30049099 · GST 5%

Ointment is billed under HSN 30049099, part of heading 3004, which covers medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in packings for retail sale. Under GST 2.0 the rate is 5%.

Also called: antiseptic ointment, malham, marham

GST on ointment

GST rate: 5%
Within your state: CGST 2.5% + SGST/UTGST 2.5%
To another state: IGST 5%

Example invoice line

Antiseptic Ointment 20 gHSN 30049099

2 tube × ₹100.00₹200.00

CGST 2.5%₹5.00

SGST 2.5%₹5.00

Total₹210.00

Selling to another state: IGST 5% (₹10.00) replaces CGST and SGST. Sold at a printed MRP that already includes GST? Books works the tax backwards, so the bill total equals the MRP.

What HSN 3004 covers

Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in packings for retail sale

Medicines sold at a chemist: tablets, capsules, syrups, ointments and ORS sachets.

Most medicines moved from 12% to 5% under GST 2.0, and a notified list of life-saving drugs is nil-rated. Check the specific drug against the notification.

Also under 3004: Medicines, Paracetamol, Cough Syrup, ORS

Questions about ointment

What is the HSN code for ointment?

Ointment is classified under HSN 30049099 (heading 3004): Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in packings for retail sale.

What is the GST rate on ointment?

5% under GST 2.0, in force since 22 September 2025. Within your state that is 2.5% CGST plus 2.5% SGST (or UTGST); to a buyer in another state it is 5% IGST.

Is ointment ever taxed differently?

Most medicines moved from 12% to 5% under GST 2.0, and a notified list of life-saving drugs is nil-rated. Check the specific drug against the notification.

How many digits of the HSN code go on the invoice?

If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (3004) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (300490) on every invoice.

All HSN codes · SAC codes for services

Bill with the right HSN automatically — start free

Save ointment once with HSN 30049099 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.

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