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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- Live Animals; Animal products
- Meat and edible meat offal
- Fish and crustaceans, molluscs and other aquatic invertebrates
- Dairy produce; birds eggs; natural honey; edibal product of aanimal origin, not elsewhere spcified or inculded
- Products of animal origin, not elsewhere spcified or inculded
- Vegetable products
- Edible vegetables and certain roots and tubers
- Edible fruit and nuts; peel of citrus fruit or melons
- Coffee, tea, mate and spices
- Cereals
- Products of the milling industry; malt; starches; inulin; wheat gluten
- Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder
- Lac; gums, resins and other vegetable saps and extracts
- Vegetable plaiting materials; vegetable product not elsewhere specified
- Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
- Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
- Sugars and sugar confectionery
- Cocoa and cocoa preparations
- Preparations of cereals, flour, starch or milk; pastrycooks products
- Preparations of vegetables, fruit, nuts or other parts of plants
- Miscellaneous edible preparations
- Beverages, spirits and vinegar
- Residues and waste from the food industries; prepared animal fodder
- Tobacco and manufactured tobacco substitutes
- Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement
- Ores, slag and ash
- Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
- Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive
- elements or of isotopes
- Pharmaceutical products
- Fertilizers
- Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
- Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes and dental preparations with a basis o
- Albuminoidal substances; modified starches; glues; enzymes
- Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
- Photographic or cinematographic goods
- Miscellaneous chemical products
- Plastics and articles thereof
- Rubber and articles thereof
- Raw hides and skins (other than furskins) and leather
- Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
- Furskins and artificial fur; manufactures thereof
- Wood and articles of wood; wood charcoal
- Cork and articles of cork
- Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
- Pulp of wood or of other fibrous cellulosic material; recovered
- (waste and scrap) paper or paperboard
- Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
- Textiles And Textile Articles
- Wool, fine or coarse animal hair; horsehair yarn and woven fabric
- Cotton
- Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
- Man-made filaments; strip and the like of man-made textile materials
- Man-made staple fibres
- Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
- Carpets and other textile floor coverings
- Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
- Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
- Knitted or crocheted fabrics
- Articles of apparel and clothing accessories, knitted or crocheted
- Articles of apparel and clothing accessories, not knitted or crocheted
- Other made up textile articles; sets; worn clothing and worn textile articles; rags
- Footwear, gaiters and the like; parts of such articles
- Headgear and parts thereof
- Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
- Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
- Articles of stone, plaster, cement, asbestos, mica or similar materials
- Ceramic products
- Glass and glassware
- Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin
- Iron and steel
- Articles of iron or steel
- Copper and articles thereof
- Nickel and articles thereof
- Aluminium and articles thereof
- (Reserved for possible future use)
- Lead and articles thereof
- Zinc and articles thereof
- Tin and articles thereof
- Other base metals; cermets; articles thereof
- Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
- Miscellaneous articles of base metal
- Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
- Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
- Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Aircraft, spacecraft, and parts thereof
- Ships, boats and floating structures
- Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
- Clocks and watches and parts thereof
- Musical instruments; parts and accessories of such articles
- Arms and ammunition; parts and accessories thereof
- Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building
- Toys, games and sports requisites; parts and accessories thereof
- Miscellaneous manufactured articles
- Works of art, collectors' pieces and antiques
- Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores
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