HSN code for Surgical Tape — 3005 · GST 5%

Surgical Tape is billed under HSN 3005, which covers wadding, gauze, bandages and similar articles, impregnated or coated with pharmaceutical substances or put up for retail sale. Under GST 2.0 the rate is 5%.

Also called: micropore, medical tape, adhesive tape

GST on surgical tape

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

Example invoice line

Surgical Tape 1-inchHSN 3005
2 roll × ₹30.00₹60.00
CGST 2.5%₹1.50
SGST 2.5%₹1.50
Total₹63.00

Selling to another state: IGST 5% (₹3.00) replaces CGST and SGST.

What HSN 3005 covers

Wadding, gauze, bandages and similar articles, impregnated or coated with pharmaceutical substances or put up for retail sale

Bandages, crepe bandages, adhesive strips, cotton wool, gauze pads and surgical tape.

Wadding, gauze and bandages moved from 12% to 5% under GST 2.0.

Also under 3005: Bandage, Adhesive Bandage, Cotton Wool, Gauze

Questions about surgical tape

What is the HSN code for surgical tape?

Surgical Tape is classified under HSN 3005: Wadding, gauze, bandages and similar articles, impregnated or coated with pharmaceutical substances or put up for retail sale.

What is the GST rate on surgical tape?

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 surgical tape ever taxed differently?

Wadding, gauze and bandages moved from 12% to 5% under GST 2.0.

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 (3005) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (the 6-digit code for your exact product) on every invoice.

All HSN codes · SAC codes for services

Bill with the right HSN automatically — start free

Save surgical tape once with HSN 3005 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.

See also: billing software for clinics and pharmacies.