Gland HSN Code

Understanding the HSN Codes for Biological Products

The term “gland” can refer to many things, but in the context of HSN (Harmonized System of Nomenclature) codes and GST (Goods and Services Tax) in India, it predominantly refers to animal glands and their extracts used for therapeutic or pharmaceutical purposes. This niche but vital category plays a significant role in the medical and allied industries.

Understanding the correct HSN code is paramount for businesses dealing with these biological products to ensure proper tax compliance. The classification largely depends on the processing and intended use of the glands.

Glands for Organo-Therapeutic Uses (Chapter 30)

The primary chapter for glands and their derivatives, particularly when prepared for medicinal applications, is Chapter 30: “Pharmaceutical products.” Within this chapter, HSN heading 3001 specifically covers: “Glands And Other Organs For Organo-Therapeutic Uses, Dried, Whether Or Not Powdered; Extracts Of Glands Or Other Organs Or Of Their Secretions For Organo-Therapeutic Uses; Heparin And Its Salts; Other Human Or Animal Substances Prepared For Therapeutic Or Prophylactic Uses, Not Elsewhere Specified Or Included.”

This broad heading encompasses various forms and preparations of glands, and the data provided lists several specific sub-headings under 3001:

• 30011010: “Glands And Other Organs For Organo-Therapeutic Uses, Dried, Whether Or Not Powdered” (specifically for certain types, like those of human origin, though the description is broad).
• 30011091, 30011099: These are “other” categories for dried/powdered glands for organo-therapeutic uses.
• 30012010, 30012020, 30012030, 30012090: These codes relate to “Extracts Of Glands Or Other Organs Or Of Their Secretions,” including specific examples like liver extracts and snake venom.
• 30019010, 30019091, 30019099: These are “other” categories under 3001, covering things like heparin and its salts, or other human/animal substances prepared for therapeutic or prophylactic uses not specified elsewhere.

GST Rate for Chapter 30 Glands: All the listed HSN codes under Chapter 30, relating to glands and their extracts for organo-therapeutic or pharmaceutical uses, consistently attract a 12% GST rate. This rate has been effective since July 1, 2017.

Raw Animal Glands (Chapter 05)

It’s important to differentiate processed pharmaceutical products from raw, unprocessed animal glands. If “glands” refer to unworked or simply preserved animal glands used in the preparation of pharmaceutical products (rather than being the pharmaceutical product itself), they would fall under Chapter 05: “Products of animal origin, not elsewhere specified or included.”

Specifically, HSN heading 0510: “Ambergris, Castoreum, Civet And Musk; Cantharides; Bile, Whether Or Not Dried; Glands And Other Animal Products Used In The Preparation Of Pharmaceutical Products, Fresh, Chilled, Frozen Or Otherwise Provisionally Preserved.”

The data lists sub-headings under 0510, such as:

• 05100010, 05100020, 05100030, 05100091, 05100099: These categories cover various raw glands and other animal products for pharmaceutical preparation, depending on their specific type and state (e.g., fresh, chilled, frozen).

GST Rate for Chapter 05 Glands: These raw or provisionally preserved glands and animal products, used in the preparation of pharmaceuticals, generally attract a 5% GST rate, also effective from July 1, 2017.

In conclusion, correctly identifying the HSN code for “glands” hinges on their form and intended application. If they are processed for direct therapeutic use, they likely fall under Chapter 30 with a 12% GST. If they are raw materials used in the manufacture of pharmaceuticals, they belong to Chapter 05 with a 5% GST. Always ensure your specific product matches the detailed HSN description for accurate classification.