TaxTMI 
TaxTMI 
GST rate on human blood plasma
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....ST rate on human blood plasma<br> Query (Issue) Started By: - Sooraj B Dated:- 10-1-2026 Last Reply Date:- 10-1-2026 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>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 ....
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....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? Kindl....
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....y share your views. Reply By Sadanand Bulbule: The Reply: 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, tha....
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....t 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....
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.... in the 2025 regime, it is now Exempt from GST. Reply By Sooraj B: The Reply: 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 i....
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....n 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.<br> Discussion Forum - Knowledge Sharing ....