Value Added Tax Act, 1996

3004.10.00 -Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
 3004.20.00 -Containing other antibiotics
 -Other, containing hormones or other products of heading 29.37:
 3004.31.00 --Containing insulin
 3004.32.00 --Containing corticosteroid hormones, their derivatives or structural analogues
 3004.39.00 --Other
 -Other, containing alkaloids or derivatives thereof:
 3004.41.00 --Containing ephedrine or its salts
 3004.42.00 --Containing pseudoephedrine (INN) or its salts
 3004.43.00 --Containing norephedrine or its salts
 3004.49.00 --Other
 3004.60.00 -Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter
 -Other:
 3004.90.10 Homeopathic, Ayurvedic (pure), Unani medicines

 3004.90.41 Including Batti sa, Drakashav, Triphala, Kabjar, and Kesari Jivan Dashmularisht, Ashokarisht, Kalpsundari:

 3004.90.90 Other
 30.05 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.
 -Adhesive dressings and other articles having an adhesive layer:
 3005.10.10 Adhesive gauze
 3005.10.20 Adhesive plaster
 3005.10.30 Adhesive tape
 3005.10.90 Other
 -Other:
 3005.90.10 Medicated cotton wool
 3005.90.30 Surgical tape
 3005.90.90 Other
 30.06 Pharmaceutical goods specified in Note 4 to this Chapter. 3006.60.00 -Chemical contraceptive preparations based on hormones, other products of heading 29.37 or spermicides
 38.22 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of test kits; certified reference materials. 3822.11.00 --For malaria

 3822.12.00 --For Zika and other diseases transmitted by mosquitoes of the genus Aedes

 3822.13.00 --For blood-grouping
 3822.19.00 --Other
 38.24 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
 --Other:
 3824.99.20 Solid or liquid dialysis bath concentrates used in the treatment of kidney patients
 40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber. 4014.10.00 -Sheath contraceptives
 66.02 Walking-sticks, seat-sticks, whips, riding-crops and the like. 6602.00.10 -White canes used by visually impaired persons
 87.13 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. 8713.10.00 -Not mechanically propelled
 -Other:
 8713.90.10 Electric wheelchairs
 8713.90.90 Other
 87.14 Parts and accessories of vehicles of headings 87.11 to 87.13. 8714.20.00 -Of carriages for disabled persons

 90.21 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; appliances for correcting physical defects or disabilities; hearing aids and other appliances which are worn, carried or implanted in the body to compensate for a defect or disability.