GST Invoice Format for Pharmacies

Medicines, surgical supplies, and the 12% slab — what a chemist's GST invoice needs to get right.

Pharmacies bill dozens of small line items a day, most at the concessional 12% rate for medicaments, with some supplies at 5% or 18%. The invoice must identify each medicine precisely — buyers, insurers, and auditors expect batch numbers and expiry dates alongside the GST-mandated fields.

What this invoice format must include

HSN codes at line level

Most medicines fall under HSN 3004 (medicaments); bandages and dressings under 3005. Businesses over ₹5 crore turnover must show at least 6 digits.

Batch number and expiry

Not a GST mandate, but effectively required by drug-control rules and every institutional buyer — print them per line item.

Mixed GST rates on one bill

A single bill often mixes 12% medicines with 18% cosmetics or supplements — the tax breakup must be computed per line, not on the bill total.

B2C simplicity, B2B completeness

Walk-in retail bills omit the buyer's GSTIN; supply to hospitals or distributors needs the full B2B format with the buyer's GSTIN for their input credit.

Sample line items

Typical line items with the HSN/SAC codes and GST rates this trade uses.

Description HSN/SAC Qty Rate (₹) GST
Paracetamol 500mg tablets (strip of 15) 300490 10 25 12%
Sterile gauze bandage rolls 3005 5 40 12%
Vitamin supplement syrup 200ml 2106 2 180 18%

Generate an invoice like this in seconds with the free GST invoice generator — no signup needed.

Part of our guide to GST invoice formats by industry. Also see: GST Invoice Format for Electronics Retailers · GST Invoice Format for Textiles & Garments

Frequently asked questions

Most medicaments attract 12% GST under HSN 3004. Certain life-saving drugs are at 5% or nil, while general wellness products like supplements are typically 18%. Check each product's classification.
GST law doesn't require it, but drug-control regulations and institutional buyers do. A pharmacy invoice format should carry batch number and expiry per line.
Yes — GST is calculated per line item, so a 12% medicine and an 18% supplement can share a bill. The invoice must show the taxable value and tax per rate.
For Schedule H drugs, record-keeping rules require prescription details. Adding a prescription reference field keeps retail compliance simple.

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