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?

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AI Summary

Human blood plasma now exempt from GST following inclusion within exemption for human blood and its components.
Human blood plasma is exempt from GST because the specific concessional rate entry for plasma was omitted from the current master rate notification, and the exemption notification provides a blanket exemption for human blood and its components, which includes plasma.