Calculate GST for Medicines
Calculate GST on life-saving drugs, general medicines, health supplements, and medical devices.
Open CalculatorQuick Summary
GST Rate Explanation
Under the Indian Goods and Services Tax framework, a tax rate of 12% is levied on medicines. This rate was finalized by the GST Council based on standard industry categories and matching classifications under the Harmonized System of Nomenclature (HSN).
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%.