WFYI logo

Projected Increase in Medicine Costs Following GST Implementation

In 2017, the GST Council set tax rates for the pharmaceutical industry at 5% for essential drugs and 12% for other formulations, contrary to the industry's zero-tax expectations. This decision was projected to cause a rise in medicine prices from July onward. Life-saving drugs for conditions like malaria and diabetes were included in the lower 5% bracket, while all other medicines fell under the 12% category. This regulatory change underscored the government's approach to pharmaceutical taxation under the new GST framework.

📖 1 min read read🏷️ GST Rates

Impact of GST on Pharmaceutical Prices

The Goods and Services Tax (GST) rates for the pharmaceutical sector, announced on May 23, 2017, diverged significantly from industry expectations. The pharmaceutical industry had hoped for a zero-tax regime; however, the GST Council established a 5% rate for critical, life-saving medications. Other pharmaceutical products and formulations were assigned a 12% tax rate.

This decision meant that medicine prices were anticipated to rise starting from July. Essential drugs, used in the treatment of conditions such as malaria, HIV-AIDS, tuberculosis, and diabetes, were categorized under the 5% bracket. All other medicinal items were placed in the 12% tax category. This information was initially published by the Economic Times.

Further Reading

Frequently Asked Questions

What is GST in India?
GST stands for Goods and Services Tax, an indirect tax levied on the supply of goods and services in India. It replaced multiple cascading taxes levied by the central and state governments.
How many GST slabs are currently applicable in India?
Currently, there are four primary GST rate slabs in India: 5%, 12%, 18%, and 28%. Some goods and services are exempt or fall under special rates.
What is an HSN code under GST?
HSN stands for Harmonized System of Nomenclature. It is a globally recognized system for classifying goods, used under GST to categorize products and determine the applicable tax rates.
Who is required to register for GST?
Businesses exceeding a specified turnover threshold (which varies for goods and services and by state) are generally required to register for GST. Voluntary registration is also available.
What is Input Tax Credit (ITC) in GST?
Input Tax Credit (ITC) allows businesses to claim credit for the GST paid on purchases of goods or services used in the course or furtherance of their business. This reduces the final tax liability.