HSN code directory

HSN Code 3005: Wadding, gauze, bandages and similar articles

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes


All 8-digit HSN codes under this heading

HSN codeDescription
30051010Adhesive dressings and other articles having an adhesive layer: adhesive guaze
30051020Adhesive dressings and other articles having an adhesive layer: adhesive tape
30051090Adhesive dressings and other articles having an adhesive layer: other
30059010Other: cotton wool, medicated
30059020Other: poultice of kaolin
30059030Other: lint, medicated
30059040Other: bandages
30059050Other: burn therapy dressing soaked in protective gel
30059060Other: micro pores surgical tapes
30059070Other: corn removers and callous removers
30059090Other: other


GST rate guide for this chapter

Medicines and drugs were reduced to 5% from 22 September 2025, and 33 life-saving drugs plus certain cancer and rare-disease drugs are exempt. Bandages, wadding and diagnostic kits are generally taxed at 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.