GST rate on pharmaceutical goods: specified tariff heading attracts a reduced levy with listed exclusions and administrative clarification. GST applies at the specified rate to pharmaceutical goods falling under the medicinal products tariff heading, expressly covering sterile surgical catgut, similar sterile suture materials (including absorbable surgical or dental yarns), sterile tissue adhesives for wound closure, sterile laminaria and tents, sterile absorbable haemostatics, sterile adhesion barriers (absorbable or not), and waste pharmaceuticals, while excluding contraceptives and ostomy appliances; administrative clarification explains the scope and a subsequent notification amended the tariff text.