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FININ2MIN
GST Exemption Annexure

Notification 10/2025 Annexure I - 37 Drugs and Medicines

The 37 drugs and medicines linked to exempt-goods serial 113.

Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh
Certified Annexure: This list supports serial 113 of Notification 10/2025. Product identity, formulation and exact goods supplied must still be verified.
No.Drug or medicine
1Gene Therapy
2Agalsidase Beta
3Imiglucerase
4Eptacog alfa activated recombinant coagulation factor VIIa
5Onasemnogene abeparvovec
6Asciminib
7Mepolizumab
8Pegylated Liposomal Irinotecan
9Daratumumab
10Daratumumab subcutaneous
11Teclistamab
12Amivantamab
13Alectinib
14Risdiplam
15Obinutuzumab
16Polatuzumab vedotin
17Entrectinib
18Atezolizumab
19Spesolimab
20Velaglucerase Alpha
21Agalsidase Alfa
22Rurioctocog Alpha Pegol
23Idursulphatase
24Alglucosidase Alfa
25Laronidase
26Olipudase Alfa
27Tepotinib
28Avelumab
29Emicizumab
30Belumosudil
31Miglustat
32Velmanase Alfa
33Alirocumab
34Evolocumab
35Cystamine Bitartrate
36CI-Inhibitor injection
37Inclisiran

Use controls

  1. Match the exact medicine name.
  2. Confirm the supplied product is the medicine, salt/formulation or item covered by the entry.
  3. Retain regulatory/product records and invoice description.
  4. Check subsequent amendment or corrigendum.

Finin2min Q&A

Does a serial number alone establish the GST rate?

No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.

Can an Integrated Tax entry be copied into a Central Tax conclusion?

The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.

What does source-gated mean?

The route and serial are controlled, but the exact signed current entry or complete amendment chain has not yet passed the release gate.

Can a portal rate finder replace the Gazette?

No. It is a discovery aid. The Gazette notification and binding law remain controlling.