Data report · Updated October 2026
GST on Pet Food, Pet Medicines and Pet Products in India: Rates by HSN Code Before and After 22 September 2025
Dog and cat food pays 18% GST in India, the same as before the September 2025 rate change. Packaged medicines, including tick tablets and dewormers sold as medicaments under heading 3004, fell from 12% to 5% on 22 September 2025. Leashes, collars, harnesses, tick sprays sold as insecticides and electric clippers stay at 18%, and a vet clinic's treatment of animals carries no GST at all.
Key findings
- Dog and cat food (2309 10 00) pays 18% GST: it is not in the 5% schedule of Notification 9/2025, so it falls in the residual 18% entry.
- Medicaments put up for retail sale (heading 3004) fell from 12% to 5% GST on 22 September 2025, following the 56th GST Council meeting.
- On an Rs 1,000 medicine pack, the cut lowers the price to Rs 937.50 if the maker keeps the pre-tax price and passes the cut on.
- On an Rs 1,000 bag of dog food, Rs 152.54 is GST, before and after the reform.
- Saddlery and harness for any animal, which covers leads, muzzles and dog coats (heading 4201), is listed at 18%.
- Insecticides and disinfectants (heading 3808) stay at 18%; only 12 named bio-pesticides moved to 5%.
- Veterinary thermometers fell from 18% to 5%, and instruments used in veterinary science from 12% to 5%.
- Services by a veterinary clinic in relation to health care of animals or birds are exempt from GST under entry 46 of Notification 12/2017.
- NPPA told drug makers on 12 September 2025 to revise MRPs from 22 September, but said re-labelling of older stock was not mandatory.
- On 18 October 2026, PharmEasy still listed Bravecto 500 mg at an MRP of Rs 2,200. Supertails listed Rs 2,063, which matches Rs 2,200 recalculated from 12% to 5% GST (our calculation).
What is the GST rate on dog food in India?
Dog and cat food pays 18% GST in India: 9% central tax plus 9% state tax, or 18% IGST on interstate sales. Notification 9/2025-Central Tax (Rate), dated 17 September 2025, names only fish soluble paste under heading 2309 in its 5% schedule. Dog and cat food therefore falls in entry 639 of Schedule II, the catch-all for goods not listed elsewhere.
The September 2025 reform did not change this. The 56th GST Council's list of rate changes, released on 3 September 2025, has no entry for dog or cat food. The two later amendments we found, 19/2025 and 01/2026, dealt with tobacco and drinks. Our dog food price report shows what 18% means for real bags, from Pedigree to Royal Canin.
Cattle, poultry and aquatic feed are a different story. In the 2017 rate list they were at nil GST, while food for pets was not in that entry.
Notification 9/2025-Central Tax (Rate), 17 September 2025, Schedules I and II (central tax doubled to total GST); vet clinics: Notification 12/2017-Central Tax (Rate), entry 46.
Show the numbers
| Label | % |
|---|---|
| Dog and cat food (2309 10 00) | 18% |
| Leads, harnesses, muzzles, dog coats (4201) | 18% |
| Insecticide sprays and disinfectants (3808) | 18% |
| Other toilet preparations (3307) | 18% |
| Electric hair clippers (8510) | 18% |
| Plastic articles (3926) and rubber articles (4016) | 18% |
| Medicaments for retail sale (3004) | 5% |
| Medicated dressings and bandages (3005) | 5% |
| Veterinary thermometers (9025) | 5% |
| Veterinary clinic services (9983) | Nil |
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Which heading a product falls under depends on what it is made of and what it does, so check the HSN code on the seller's invoice. A tick shampoo licensed as a veterinary drug and a plain grooming shampoo can sit in different headings.
Did GST on pet products change in September 2025?
Yes, for medicines and some medical goods, but not for food or accessories. From 22 September 2025, packaged medicaments under heading 3004 dropped from 12% to 5%, as did medicated bandages (3005) and veterinary instruments (9018). Veterinary thermometers (9025) fell from 18% to 5%.
The GST Council agreed the changes at its 56th meeting on 3 September 2025 and asked for them to start on 22 September. The Finance Ministry notified the new goods rates on 17 September in Notification 9/2025-Central Tax (Rate), which replaced the 2017 rate notification.
Heading 3004 covers medicaments for therapeutic or prophylactic use put up in measured doses or retail packs. The 5% entry does not exclude veterinary products. Medicaments sold as tablets, spot-ons or medicated shampoos under this heading therefore moved to 5%, whatever animal they are for.
| Product group | HSN or SAC | GST before | GST from 22 Sep 2025 | Entry in Notification 9/2025 |
|---|---|---|---|---|
| Dog and cat food | 2309 10 00 | 18% | 18% | Schedule II, S. No. 639 (residual) |
| Medicaments for retail sale (tablets, spot-ons, medicated shampoos) | 3004 | 12% | 5% | Schedule I, S. No. 234 |
| Wadding, gauze, bandages for veterinary use | 3005 | 12% | 5% | Schedule I, S. No. 235 |
| Instruments used in veterinary science | 9018 | 12% | 5% | Schedule I, S. No. 483 |
| Thermometers for veterinary use | 9025 | 18% | 5% | Schedule I, S. No. 488 |
| Saddlery and harness for any animal (leads, muzzles, dog coats) | 4201 | 18% | 18% | Schedule II, S. No. 144 |
| Insecticides, disinfectants (other than 12 bio-pesticides) | 3808 | 18% | 18% | Schedule II, S. No. 95 |
| Other perfumery, cosmetic or toilet preparations | 3307 | 18% | 18% | Schedule II, S. No. 64 |
| Hair oil, shampoo (human hair) | 3305 | 18% | 5% | Schedule I, S. No. 245 |
| Electric hair clippers | 8510 | 18% | 18% | Schedule II, S. No. 483 |
| Brushes (other than toothbrushes and twig brooms) | 9603 | 18% | 18% | Schedule II, S. No. 623 |
| Veterinary clinic services for animals or birds | 9983 | Nil | Nil | Notification 12/2017, entry 46 |
Food stayed at 18% while many packaged human foods moved to 5%. The Council's release lists namkeens, sauces, pasta, chocolates, butter and ghee among items cut from 12% or 18% to 5%, but no pet food.
How much GST is in a Rs 1,000 pack of pet food or medicine?
On an Rs 1,000 bag of dog food, Rs 152.54 is GST, because MRP includes tax and 18/118 of the price is tax. That was true before 22 September 2025 and is true now.
On an Rs 1,000 medicine pack bought before the cut, Rs 107.14 was GST at 12%. If the maker keeps the same pre-tax price of Rs 892.86 and applies 5%, the new MRP is Rs 937.50 and the tax inside it Rs 44.64. The buyer saves Rs 62.50, or 6.25%.
These are our own calculations from the rates. Whether a shop charges the lower price depends on the maker revising its MRP, which the next section covers.
dogeats.in calculation: pre-tax price = 1,000 x 100/(100 + old rate); new MRP = pre-tax price x (100 + new rate)/100. Rates from Notification 9/2025-Central Tax (Rate).
Show the numbers
| Label | Rs |
|---|---|
| Dog food (18% to 18%) | Rs 1,000 |
| Leash or harness (18% to 18%) | Rs 1,000 |
| Pet medicine (12% to 5%) | Rs 937.50 |
| Vet thermometer (18% to 5%) | Rs 889.83 |
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| Product | Rate before | GST inside Rs 1,000 before (Rs) | Pre-tax price (Rs) | Rate after | New MRP (Rs) | GST inside new MRP (Rs) | Saving (Rs) |
|---|---|---|---|---|---|---|---|
| Dog or cat food | 18% | 152.54 | 847.46 | 18% | 1,000.00 | 152.54 | 0 |
| Leash, collar or harness | 18% | 152.54 | 847.46 | 18% | 1,000.00 | 152.54 | 0 |
| Tick tablet or dewormer sold as a medicament | 12% | 107.14 | 892.86 | 5% | 937.50 | 44.64 | 62.50 |
| Veterinary thermometer | 18% | 152.54 | 847.46 | 5% | 889.83 | 42.37 | 110.17 |
For tick and flea control, the cut is modest: a Rs 2,200 tablet becomes about Rs 2,063 at the same pre-tax price. Food, the largest monthly cost for most owners, did not get cheaper through tax. See our cost of owning a dog by size report for the full monthly bill.
Did pet medicine prices fall after the GST cut?
They were meant to fall by about 6.25% (our calculation for a 12% to 5% cut) from 22 September 2025. On 12 September 2025, the National Pharmaceutical Pricing Authority (NPPA) issued an office memorandum on the cut. It told all makers and marketers of drugs to pass it on and revise MRPs from 22 September.
The same memorandum said recalling or re-stickering stock already in the market was not mandatory, provided the lower price reached the buyer. Older packs can therefore still show the old MRP.
Our check on 18 October 2026 found both prices side by side. PharmEasy listed the Bravecto 500 mg tablet at an MRP of Rs 2,200, while Supertails listed it at Rs 2,063. Rs 2,200 recalculated from 12% to 5% GST gives Rs 2,062.50. PharmEasy's 1000 mg page showed Rs 2,063 and its 250 mg page Rs 1,875, both matching Supertails.
| Strength (dog weight) | PharmEasy MRP (Rs) | Supertails MRP (Rs) | PharmEasy MRP at 5% GST, our calculation (Rs) |
|---|---|---|---|
| 500 mg (10 to 20 kg) | 2,200 | 2,063 | 2,062.50 |
| 1000 mg (20 to 40 kg) | 2,063 | 2,063 | already revised |
| 250 mg (4.5 to 10 kg) | 1,875 | 1,875 | already revised |
MRPs read from PharmEasy product pages and Supertails product data on 18 October 2026. Rs 2,200 at 12% GST equals Rs 2,062.50 at 5% on the same pre-tax price.
Show the numbers
| Label | Rs |
|---|---|
| 500 mg, PharmEasy | Rs 2,200 |
| 500 mg, Supertails | Rs 2,063 |
| 1000 mg, PharmEasy | Rs 2,063 |
| 1000 mg, Supertails | Rs 2,063 |
| 250 mg, PharmEasy | Rs 1,875 |
| 250 mg, Supertails | Rs 1,875 |
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If a pack shows an MRP printed before 22 September 2025, ask the pharmacy whether the revised price applies. Clinic fees and vaccine prices are in our vet and vaccination cost report, and tick fever risk is in our dog diseases report.
What is the GST on dog shampoo, tick sprays and grooming items?
Mostly 18%. Insecticides and disinfectants under heading 3808 stay at 18%; only 12 named bio-pesticides, such as neem-based pesticides, moved to 5%. Electric hair clippers (8510) and most brushes (9603) are also at 18%.
Plain dog shampoo is the tricky one. The 5% entry for "hair oil, shampoo" sits under heading 3305, preparations for use on the hair. A UK customs ruling, 600007980 (issued August 2023, expired August 2026), placed a flea-repellent dog shampoo under heading 3307 instead. In India, that heading carries 18%. We found no Indian advance ruling on pet shampoo.
A shampoo licensed and sold as a veterinary medicament, such as a ketoconazole and chlorhexidine wash, can fall under heading 3004 at 5%. The heading on the invoice decides the rate. Monsoon is when owners buy most of these products; our monsoon dog care guide covers ticks and skin infections.
Grooming services are a separate question. The Council cut GST on beauty and physical well-being services in group 99972, such as salons and gyms, from 18% to 5% without input tax credit. The release does not mention pet grooming. Prices for grooming and training are in our grooming cost report.
Is GST charged on vet consultation fees in India?
No. Services by a veterinary clinic in relation to the health care of animals or birds are exempt, at nil central tax. The exemption is entry 46 of Notification 12/2017-Central Tax (Rate), under heading 9983.
Medicines a clinic sells over the counter are goods, so they carry the goods rate, which for medicaments is 5% from 22 September 2025. Pet insurance is a separate service; our pet insurance report covers premiums. Boarding and daycare prices are in our boarding report.
The nil rate applies to the clinic's health care service. It does not by itself make every pet service tax free; check the bill for the SAC code and rate.
Frequently asked questions
What is the GST on dog food in India?
18%: 9% CGST plus 9% SGST, or 18% IGST. Dog and cat food (2309 10 00) is not in the 5% schedule of Notification 9/2025, so it falls in the residual 18% entry. On an Rs 1,000 bag, Rs 152.54 is tax.
Did GST on pet food come down in September 2025?
No. The 56th GST Council meeting cut GST on many packaged human foods to 5% from 22 September 2025, but dog and cat food stayed at 18%.
What is the HSN code for dog food?
2309 10 00, dog or cat food put up for retail sale, under heading 2309 (preparations of a kind used in animal feeding).
What is the GST on pet medicines in India?
5% from 22 September 2025, down from 12%, for medicaments put up in measured doses or retail packs under heading 3004. On an Rs 1,000 pack, the price drops to Rs 937.50 if the cut is passed on.
What is the GST on dog leashes, collars and harnesses?
18%. Heading 4201, saddlery and harness for any animal including leads, muzzles and dog coats, is in Schedule II of Notification 9/2025 at 9% central tax.
Is GST charged on vet fees?
No. Services by a veterinary clinic in relation to health care of animals or birds are exempt under entry 46 of Notification 12/2017-Central Tax (Rate).
What is the GST on tick and flea sprays?
18% if sold as an insecticide under heading 3808, and 5% if sold as a veterinary medicament under heading 3004. The HSN code on the invoice decides the rate.
Why does my pet medicine still show the old MRP?
NPPA's 12 September 2025 memorandum told makers to revise MRPs from 22 September 2025 but said re-labelling old stock was not mandatory. On 18 October 2026, PharmEasy still listed Bravecto 500 mg at Rs 2,200 against Rs 2,063 on Supertails.
Methodology and limitations
We read the full text of Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025 and in force from 22 September 2025, from a Gazette of India copy. We looked up each pet-related heading in its Schedules I (2.5% central tax, 5% GST) and II (9% central tax, 18% GST). Total GST is twice the central tax rate.
Rates before 22 September 2025 come from the rate table in the PIB release on the 56th GST Council meeting (3 September 2025). That table lists old and new rates for every changed item. Items not in that table, such as headings 2309, 4201, 3808 and 8510, kept the rate they now carry.
We checked the two later amendments we could find: Notification 19/2025 (31 December 2025, in force 1 February 2026) and Notification 01/2026 (30 April 2026, in force 1 May 2026). They change only tobacco and drinks entries.
The veterinary clinic exemption comes from the 2017 text of Notification 12/2017-Central Tax (Rate) on the GST Council website. The NPPA office memorandum of 12 September 2025 was read from a scanned copy.
Worked examples are our own arithmetic: GST inside an MRP = MRP x rate/(100 + rate). Bravecto MRPs were read from PharmEasy product pages and the Supertails product data on 18 October 2026.
Sources
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025, Gazette of India copy, Schedules I and II rates for headings 2309, 3004, 3005, 3305, 3307, 3808, 4201, 8510, 9018, 9025, 9603; residual entry 639; effective date
- PIB, Recommendations of the 56th Meeting of the GST Council, 3 September 2025, Old and new rates for changed goods; 22 September 2025 start date; services changes
- Notification No. 12/2017-Central Tax (Rate), 28 June 2017, GST Council website, Entry 46: veterinary clinic services, heading 9983, nil
- Also consulted: NPPA Office Memorandum F. No. 12(24)/2021/DP/NPPA/Div.II(Vol.II)-Part(1), 12 September 2025 (scanned copy), Notification No. 19/2025-Central Tax (Rate), 31 December 2025, Notification No. 01/2026-Central Tax (Rate), 30 April 2026, CBIC, Rate of GST on goods booklet, July 2017, HMRC advance tariff ruling 600007980 (2 August 2023, expired 1 August 2026), flea repellent dog shampoo, PharmEasy, Bravecto product pages (500 mg, 1000 mg, 250 mg), checked 18 October 2026, Supertails, Bravecto product data, checked 18 October 2026, dogeats.in, Dog Food Price per kg in India 2026 (for the 18% food rate already published).
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