SECOND SCHEDULE -ZERO-RATED - PART C

C:Medicaments of the following HS Codes shall be zero rated— 

Repealed by (TaxLAA-No1-2020 wef-25April2020) *Please check other prior Acts 

• 3002.20.0 Vaccines for human medicine. 
• 3002.30.0 Vaccines for veterinary medicine 

Finance Act, 2017 Effective 3rd April 2017 

• 3003.10.00 Medicaments containing penicillin or derivatives thereof, with penicillanic acid structure, or streptomycins or their derivatives. 
• 3003.20.00 
• 3003.39.00 Other medicaments, containing hormones or other products of heading No. 29.37 but not containing antibiotics, not put up in measured doses or in forms or packings for retail sale. 
• 3003.40.00 Medicaments containing alkaloids or derivatives thereof but not containing hormones or other products of heading No. 29.37 or antibiotics, not put up in measured doses or in forms or packings for retail sale. 

Finance Act, 2017 Effective 3rd April 2017 

• 3003.90.00 Other 
• 3003.90.10 Infusion solutions for ingestion other than by mouth not put up in measured doses or in forms or packings for retail sale. 
• 3003.90.90 Other medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. 
• 3004.10.00 Medicaments containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives, put up in measured doses or in forms or packings for retail sale.
• 3004.20.00 Medicaments containing other antibiotics, put up in measured doses or in forms or packings for retail sale. 
• 3004.32.00 Medicaments containing adrenal cortical hormones, put up in measured doses or in forms or packings for retail sale. 
• 3004.39.00 Other medicaments containing hormones or other products of heading No. 29.37 but not containing antibiotics, put up in measured doses or in forms or packings for retail sale. 

Finance Act, 2018 Effective 1 st July 2018 

• 3004.40.00 Medicaments containing alkaloids or derivatives thereof but not containing hormones, or other products of heading No. 29.37 or antibiotics, put up in measured doses or in forms or packings for retail sale. 

Finance Act,2018 Effective 1 st July 2018 

• 3004.41.00 Containing ephedrine or its salts

Finance Act, 2018 Effective 1 st July 2018 

• 3004.42.00 Containing pseudoephedrine (INN) or its salts 

Finance Act, 2018 Effective 1 st July 2018 

• 3004.43.00 Containing norephedrine or its salts 

Finance Act, 2018 Effective 1 st July 2018 

• 3004.49.00 Other 
• 3004.50.00 Other medicaments containing vitamins or other products of heading No. 29.36 put up in measured doses or in forms or packings for retail sale. 
• 3004.90.00 Other medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of mixed or unmixed products, for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale. 
• 3004.90.90 Other medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of mixed or unmixed products, for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale.

Next