Calculate GST for Medicines
Calculate GST on life-saving drugs, general medicines, health supplements, and medical devices.
Open CalculatorQuick Summary
GST Rate Explanation
Medicines, formulations, and drugs are classified under HSN chapter 3004. While the standard general rate for pharmaceutical formulations, medicines, and antibiotics is 12% GST, concession rates of 5% apply to specific life-saving drugs (such as insulin, oncology medicines, and vaccines). Nicotine gums and nutritional health supplements fall under the higher standard 18% GST rate.
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 12% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
General prescription formulations
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹800.00
GST (12%): ₹96.00
Total: ₹896.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹800.00
Base Amount: ₹714.29
GST Included: ₹85.71
Specialty cardiovascular medications
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹5,000.00
GST (12%): ₹600.00
Total: ₹5,600.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹5,000.00
Base Amount: ₹4,464.29
GST Included: ₹535.71
Frequently Asked Questions
Related GST Calculators
Government References & Notifications
Tax Disclaimer Notice
Medicines carry different GST rates (0%, 5%, 12%, or 18%) depending on classification. General life-saving drugs and formulations are at 12%.