GST Rates & HSN Codes on Mineral & Aerated Water, Vinegar & Non Alcoholic Drinks - Chapter 22


HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
22087011 0% 01/07/2017
2201 Drinking water packed in 20 litres bottle 12% 25/01/2018 1/07/2017
2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] Non-alcoholic Toddy, Neera including date and palm neera 0% 01/07/2017
2201 WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW 18% 25/01/2018 1/07/2017
220110 MINERAL WATERS AND AERATED WATERS 18% 25/01/2018 1/07/2017
22011010 WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW - MINERAL WATERS AND AERATED WATERS : MINERAL WATERS 18% 25/01/2018 1/07/2017
22011020 WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW - MINERAL WATERS AND AERATED WATERS : AERATED WATERS 18% 25/01/2018 1/07/2017
220190 OTHER 18% 25/01/2018 1/07/2017
22019010 WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW - OTHER : ICE AND SNOW 5% 01/07/2017
22019090 WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW - OTHER : OTHER 18% 25/01/2018 1/07/2017
2202 WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF HEADING 2009 0% 01/07/2017
220210 WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED 28% 01/07/2017
22021010 WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - WATERS, INCLUDING MINERAL WATERS AND AERATEDWATE 0% 12% 01/07/2017
22021020 WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - WATERS, INCLUDING MINERAL WATERS AND AERATEDWATE 0% 12% 01/07/2017
22021090 WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - WATERS, INCLUDING MINERAL WATERS AND AERATEDWATE 0% 12% 01/07/2017
220290 OTHER 0% 01/07/2017
22029010 WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : SOYA MILK DRINKS, WHETHER OR NOT SWEETEN 0% 01/07/2017
22029020 WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : FRUIT PULP OR FRUIT JUICE BASED DRINKS 0% 01/07/2017
22029030 WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : BEVERAGES CONTAINING MILK 0% 01/07/2017
22029090 WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : OTHER Nil 15/11/2017
22029100 OTHER NON-ALCOHOLIC BEVERAGES [OTHER THAN TENDER COCONUT WATER] 18% 15/11/2017
220299 OTHER 0% 01/07/2017
22029910 SOYA MILK DRINKS 12% 01/07/2017
22029920 FRUIT PULP OR FRUIT JUICE BASED DRINKS 12% 01/07/2017
22029930 BEVERAGES CONTAINING MILK 12% 01/07/2017
22029990 WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF HEADING 2009(Tender coconut water put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]) 12% 01/07/2017
22029990 WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF HEADING 2009(Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages]) 18% 15/11/2017
22029990 WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF HEADING 2009(Caffeinated Beverages) 28% 1/10/2019
2203 BEER MADE FROM MALT 0% 01/07/2017
22030000 BEER MADE FROM MALT 0% 01/07/2017
2204 - 0% 01/07/2017
22041000 SPARKLING WINE OTHER WINE; GRAPE MUST WITH FERMENTATION PREVENTED OR ARRESTED BY THE ADDITION OF ALCOHOL 0% 01/07/2017
220421 IN CONTAINERS HOLDING 2 L OR LESS 0% 01/07/2017
22042110 PORT AND OTHER RED WINES 0% 01/07/2017
22042120 SHERRY AND OTHER WHITE WINES 0% 01/07/2017
22042190 OTHER 0% 01/07/2017
220422 IN CONTAINERS HOLDING MORE THAN 2 L BUT NOT MORE THAN 10 L 0% 01/07/2017
22042210 PORT AND OTHER RED WINES 0% 01/07/2017
22042220 SHERRY AND OTHER WHITE WINES 0% 01/07/2017
22042290 OTHER 0% 01/07/2017
220429 OTHER 0% 01/07/2017
22042910 PORT AND OTHER RED WINES 0% 01/07/2017
22042920 SHERRY AND OTHER WHITE WINES 0% 01/07/2017
22042990 OTHER 0% 01/07/2017
22043000 OTHER GRAPE MUST 0% 01/07/2017
2205 - 0% 01/07/2017
22051000 IN CONTAINERS HOLDING 2 L OR LESS 0% 01/07/2017
22059000 OTHER 0% 01/07/2017
2206 OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED 0% 01/07/2017
22060000 OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED 0% 01/07/2017
2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) 5% 27/07/2018
2207 ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH 18% 27/07/2018 1/07/2017
220710 UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER 18% 27/07/2018 1/07/2017
22071011 CONCENTRATES OF ALCOHOLIC BEVERAGES 18% 27/07/2018 1/07/2017
22071019 OTHER 18% 27/07/2018 1/07/2017
22071090 OTHER 18% 27/07/2018 1/07/2017
22072000 ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH 18% 27/07/2018 1/07/2017
2208 - 0% 01/07/2017
220820 SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC 0% 01/07/2017
22082010 SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC : --- IN CONTAINERS HOLDING 2 L OR LESS 0% 01/07/2017
22082011 BRANDY 0% 01/07/2017
22082012 LIQUORS 0% 01/07/2017
22082019 OTHER 0% 01/07/2017
22082020 - 0% 01/07/2017
22082090 - 0% 01/07/2017
22082091 BRANDY 0% 01/07/2017
22082092 LIQUORS 0% 01/07/2017
22082099 OTHER 0% 01/07/2017
220830 WHISKIES L 182% - 0% 01/07/2017
22083010 - 0% 01/07/2017
22083011 BOURBON WHISKEY 0% 01/07/2017
22083012 SCOTCH 0% 01/07/2017
22083013 BLENDED 0% 01/07/2017
22083019 OTHER 0% 01/07/2017
22083020 - 0% 01/07/2017
22083030 - 0% 01/07/2017
22083090 - 0% 01/07/2017
22083091 BOURBON WHISKEY 0% 01/07/2017
22083092 SCOTCH 0% 01/07/2017
22083093 BLENDED 0% 01/07/2017
22083099 OTHER 0% 01/07/2017
220840 RUM AND OTHER SPIRITS OBTAINED BY DISTILLING FERMENTED SUGARCANE PRODUCTS 0% 01/07/2017
22084010 - 0% 01/07/2017
22084011 RUM 0% 01/07/2017
22084012 OTHER 0% 01/07/2017
22084020 - 0% 01/07/2017
22084091 RUM 0% 01/07/2017
22084092 OTHER 0% 01/07/2017
220850 GIN AND GENEVA 0% 01/07/2017
22085010 - 0% 01/07/2017
22085011 - 0% 01/07/2017
22085012 GENEVA 0% 01/07/2017
22085013 VODKA 0% 01/07/2017
22085020 - 0% 01/07/2017
22085091 GIN 0% 01/07/2017
22085092 GENEVA 0% 01/07/2017
22085093 - 0% 01/07/2017
220860 VODKA 0% 01/07/2017
22086000 - 0% 01/07/2017
220870 LIQUEURS AND CORDIALS 0% 01/07/2017
22087010 - 0% 01/07/2017
22087012 CORDIALS OTHER 0% 01/07/2017
22087020 - 0% 01/07/2017
22087091 LIQUEURS 0% 01/07/2017
22087092 CORDIALS - OTHER 0% 01/07/2017
220890 OTHER 0% 01/07/2017
22089010 - 0% 01/07/2017
22089011 TEQUILA 0% 01/07/2017
22089012 INDENATURED ETHYL ALCOHOL ---- OTHER 0% 01/07/2017
22089019 OTHER 0% 01/07/2017
22089020 - 0% 01/07/2017
22089090 - 0% 01/07/2017
22089091 TEQUILA 0% 01/07/2017
22089092 INDENATURED ETHYL ALCOHOL 0% 01/07/2017
22089099 OTHER 0% 01/07/2017
2209 VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID 18% 01/07/2017
220900 VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID 18% 01/07/2017
22090010 VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : BREWED VINEGAR 18% 01/07/2017
22090020 VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : SYNTHETIC VINEGAR 18% 01/07/2017
22090090 VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : OTHER 18% 01/07/2017

Disclaimer:Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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