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 0 01/07/2017 0
2201 WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW 12/18 0 25/01/2018 1/07/2017 12% 18%
220110 MINERAL WATERS AND AERATED WATERS 12/18 0 25/01/2018 1/07/2017 12% 18%
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 12/18 0 25/01/2018 1/07/2017 12% 18%
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 12/18 0 25/01/2018 1/07/2017 12% 18%
220190 OTHER 12/18 0 25/01/2018 1/07/2017 12% 18%
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 0 01/07/2017 5%
22019090 WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW - OTHER : OTHER 12/18 0 25/01/2018 1/07/2017 12% 18%
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 0 01/07/2017 0
220210 WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED 28 0 01/07/2017 28%
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 0
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 0
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 0
220290 OTHER 0 0 01/07/2017 0
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 0 01/07/2017 0
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 0 01/07/2017 0
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 0 01/07/2017 0
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 0 15/11/2017 omitted from 28%
22029100 OTHER NON-ALCOHOLIC BEVERAGES [OTHER THAN TENDER COCONUT WATER] 18 0 15/11/2017 18%
220299 OTHER 0 0 01/07/2017 0
22029910 SOYA MILK DRINKS 12 0 01/07/2017 12%
22029920 FRUIT PULP OR FRUIT JUICE BASED DRINKS 12 0 01/07/2017 12%
22029930 BEVERAGES CONTAINING MILK 12 0 01/07/2017 12%
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 12/18/28 0 1/10/2019 15/11/2017 1/07/2017 28.% 18% 12%
2203 BEER MADE FROM MALT 0 0 01/07/2017 0
22030000 BEER MADE FROM MALT 0 0 01/07/2017 0
2204 - 0 0 01/07/2017 0
22041000 SPARKLING WINE OTHER WINE; GRAPE MUST WITH FERMENTATION PREVENTED OR ARRESTED BY THE ADDITION OF ALCOHOL 0 0 01/07/2017 0
220421 IN CONTAINERS HOLDING 2 L OR LESS 0 0 01/07/2017 0
22042110 PORT AND OTHER RED WINES 0 0 01/07/2017 0
22042120 SHERRY AND OTHER WHITE WINES 0 0 01/07/2017 0
22042190 OTHER 0 0 01/07/2017 0
220422 IN CONTAINERS HOLDING MORE THAN 2 L BUT NOT MORE THAN 10 L 0 0 01/07/2017 0
22042210 PORT AND OTHER RED WINES 0 0 01/07/2017 0
22042220 SHERRY AND OTHER WHITE WINES 0 0 01/07/2017 0
22042290 OTHER 0 0 01/07/2017 0
220429 OTHER 0 0 01/07/2017 0
22042910 PORT AND OTHER RED WINES 0 0 01/07/2017 0
22042920 SHERRY AND OTHER WHITE WINES 0 0 01/07/2017 0
22042990 OTHER 0 0 01/07/2017 0
22043000 OTHER GRAPE MUST 0 0 01/07/2017 0
2205 - 0 0 01/07/2017 0
22051000 IN CONTAINERS HOLDING 2 L OR LESS 0 0 01/07/2017 0
22059000 OTHER 0 0 01/07/2017 0
2206 OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED 0 0 01/07/2017 0
22060000 OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED 0 0 01/07/2017 0
2207 ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH 5/18 0 27/07/2018 1/07/2017 5% 18%
220710 UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER 5/18 0 27/07/2018 1/07/2017 5% 18%
22071011 CONCENTRATES OF ALCOHOLIC BEVERAGES 5/18 0 27/07/2018 1/07/2017 5% 18%
22071019 OTHER 5/18 0 27/07/2018 1/07/2017 5% 18%
22071090 OTHER 5/18 0 27/07/2018 1/07/2017 5% 18%
22072000 ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH 5/18 0 27/07/2018 1/07/2017 5% 18%
2208 - 0 0 01/07/2017 0
220820 SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC 0 0 01/07/2017 0
22082010 SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC : --- IN CONTAINERS HOLDING 2 L OR LESS 0 0 01/07/2017 0
22082011 BRANDY 0 0 01/07/2017 0
22082012 LIQUORS 0 0 01/07/2017 0
22082019 OTHER 0 0 01/07/2017 0
22082020 - 0 0 01/07/2017 0
22082090 - 0 0 01/07/2017 0
22082091 BRANDY 0 0 01/07/2017 0
22082092 LIQUORS 0 0 01/07/2017 0
22082099 OTHER 0 0 01/07/2017 0
220830 WHISKIES L 182% - 0 0 01/07/2017 0
22083010 - 0 0 01/07/2017 0
22083011 BOURBON WHISKEY 0 0 01/07/2017 0
22083012 SCOTCH 0 0 01/07/2017 0
22083013 BLENDED 0 0 01/07/2017 0
22083019 OTHER 0 0 01/07/2017 0
22083020 - 0 0 01/07/2017 0
22083030 - 0 0 01/07/2017 0
22083090 - 0 0 01/07/2017 0
22083091 BOURBON WHISKEY 0 0 01/07/2017 0
22083092 SCOTCH 0 0 01/07/2017 0
22083093 BLENDED 0 0 01/07/2017 0
22083099 OTHER 0 0 01/07/2017 0
220840 RUM AND OTHER SPIRITS OBTAINED BY DISTILLING FERMENTED SUGARCANE PRODUCTS 0 0 01/07/2017 0
22084010 - 0 0 01/07/2017 0
22084011 RUM 0 0 01/07/2017 0
22084012 OTHER 0 0 01/07/2017 0
22084020 - 0 0 01/07/2017 0
22084091 RUM 0 0 01/07/2017 0
22084092 OTHER 0 0 01/07/2017 0
220850 GIN AND GENEVA 0 0 01/07/2017 0
22085010 - 0 0 01/07/2017 0
22085011 - 0 0 01/07/2017 0
22085012 GENEVA 0 0 01/07/2017 0
22085013 VODKA 0 0 01/07/2017 0
22085020 - 0 0 01/07/2017 0
22085091 GIN 0 0 01/07/2017 0
22085092 GENEVA 0 0 01/07/2017 0
22085093 - 0 0 01/07/2017 0
220860 VODKA 0 0 01/07/2017 0
22086000 - 0 0 01/07/2017 0
220870 LIQUEURS AND CORDIALS 0 0 01/07/2017 0
22087010 - 0 0 01/07/2017 0
22087012 CORDIALS OTHER 0 0 01/07/2017 0
22087020 - 0 0 01/07/2017 0
22087091 LIQUEURS 0 0 01/07/2017 0
22087092 CORDIALS - OTHER 0 0 01/07/2017 0
220890 OTHER 0 0 01/07/2017 0
22089010 - 0 0 01/07/2017 0
22089011 TEQUILA 0 0 01/07/2017 0
22089012 INDENATURED ETHYL ALCOHOL ---- OTHER 0 0 01/07/2017 0
22089019 OTHER 0 0 01/07/2017 0
22089020 - 0 0 01/07/2017 0
22089090 - 0 0 01/07/2017 0
22089091 TEQUILA 0 0 01/07/2017 0
22089092 INDENATURED ETHYL ALCOHOL 0 0 01/07/2017 0
22089099 OTHER 0 0 01/07/2017 0
2209 VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID 18 0 01/07/2017 18%
220900 VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID 18 0 01/07/2017 18%
22090010 VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : BREWED VINEGAR 18 0 01/07/2017 18%
22090020 VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : SYNTHETIC VINEGAR 18 0 01/07/2017 18%
22090090 VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : OTHER 18 0 01/07/2017 18%

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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