GST rate on human blood plasma

[Sooraj B]

What is the GST rate applicable on human blood plasma. Circular 52 of 2018 has clarified that the gst rate applicable is 5%. However at that point of time, there was a specific entry for human plasma under serial number 186 of List I of Schedule I. However, in the present Notification which is applicable for goods (9/2025-CTR), there is no specific entry for human plasma under List I. However, there is an exemption entry named human blood and components in the Notification 10/2025-CTR, which was there earlier also in Notification 2/2017-CTR. Plasma is a component of human blood. So whether exemption is available?

Kindly share your views.

[Sadanand Bulbule]

GST on Human Blood Plasma: NIL Rate w.e.f. 22nd Sept 2025

The GST status of Human Blood Plasma has shifted from a 5% concessional rate to a Total Exemption (Nil Rate) following the 56th GST Council reforms.

The Change: While Circular No. 52/2018 previously clarified a 5% rate via a specific entry in the old Notification 01/2017-CTR, that specific entry has been deliberately omitted in the new Master Rate Notification No. 09/2025-CTR. 

The Current Law:

Notification No. 10/2025-CTR (Exemption Notification) now provides a blanket exemption for "Human blood and its components" under HSN 3002. 

Conclusion:

Since Plasma is legally and scientifically a core "component" of human blood, and no separate taxable entry exists in the 2025 regime, it is now Exempt from GST.

[Sooraj B]

Thank you so much Sir for sharing your view . I agree with your view . The earlier exemption notification for goods , also mentioned the term "human blood and its components" . However , as you rightly said , the present rate Notification 09/2025-CTR , conspicuously omits the specific entry for human plasma , which was there in the earlier Notification , 01/2017-CTR. This implies that Plasma which is a component of  human blood , is exempt with effect from 22nd September 2025. Thanks a lot for reaffirming this.

AI Summary

Human blood plasma classification under HSN 3002: treated as exempt 'human blood component,' nil GST from 22 Sept 2025 Notification 10/2025-CTR exempts 'human blood and its components' (HSN 3002), and human blood plasma is treated as a component covered by this description. In the revised rate framework under Notification 09/2025-CTR, the earlier specific taxable entry for human blood plasma (previously used to support a 5% rate as clarified by Circular 52/2018 under the prior rate notification) is stated to have been omitted, with no separate taxable entry retained. Consequently, human blood plasma is treated as falling under the exemption entry and is regarded as attracting a nil GST rate with effect from 22 September 2025.