GST & Compliance 8 min read Updated: 2026-02-10

How to Calculate PTR and PTS in Pharmacy: Step-by-Step Guide

Understand the exact mathematics behind Price to Retailer (PTR), Price to Stockist (PTS), retailer margin (20%), wholesaler margin (10%), and GST adjustments.

Key Takeaways for Pharmacy Owners

  • Retailer margin under DPCO is mandated at 20% on Price to Consumer (exclusive of GST).
  • Wholesaler/Stockist margin is mandated at 10% on Price to Retailer (exclusive of GST).
  • Formulas: PTR = MRP - (MRP × Retailer Margin %) / (1 + GST Rate).

1. What are PTR and PTS?

In the Indian pharmaceutical pricing framework governed by the National Pharmaceutical Pricing Authority (NPPA) and the Drug Price Control Order (DPCO):

  • MRP: Maximum Retail Price printed on the package (inclusive of all taxes).
  • PTR (Price to Retailer): The price at which the chemist/medical store buys from the distributor.
  • PTS (Price to Stockist): The price at which the pharmaceutical stockist buys from the manufacturer or C&F agent.

2. Standard DPCO Margins & Formulas

By regulation:

  • Retailer Margin = 20%
  • Stockist Margin = 10%
Formula for PTR:
PTR = (MRP / (1 + GST%)) × (1 - Retailer Margin %)
Formula for PTS:
PTS = PTR × (1 - Stockist Margin %)

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