written by khatabook | June 22, 2022

GST Rate & HSN Code for Beverages, spirits and vinegar - Chapter 22

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Table of Content


HSN codes and GST rates that fall under Chapter 22 includes Mineral & Aerated Water, Vinegar & Non Alcoholic Drinks

HSN Codes for Mineral & Aerated Drinks:

HSN Code

HSN Description

2201

WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW

220110

MINERAL WATERS AND AERATED WATERS

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

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

220190

OTHER

22019010

WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW - OTHER : ICE AND SNOW

22019090

WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW - OTHER : OTHER

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

220210

WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED

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

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

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

220290

OTHER

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

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

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

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

22029100

OTHER NON-ALCOHOLIC BEVERAGES [OTHER THAN TENDER COCONUT WATER]

220299

OTHER

22029910

SOYA MILK DRINKS

22029920

FRUIT PULP OR FRUIT JUICE BASED DRINKS

22029930

BEVERAGES CONTAINING MILK

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

2203

BEER MADE FROM MALT

22030000

BEER MADE FROM MALT

2204

-

22041000

SPARKLING WINE OTHER WINE; GRAPE MUST WITH FERMENTATION PREVENTED OR ARRESTED BY THE ADDITION OF ALCOHOL

220421

IN CONTAINERS HOLDING 2 L OR LESS

22042110

PORT AND OTHER RED WINES

22042120

SHERRY AND OTHER WHITE WINES

22042190

OTHER

220422

IN CONTAINERS HOLDING MORE THAN 2 L BUT NOT MORE THAN 10 L

22042210

PORT AND OTHER RED WINES

22042220

SHERRY AND OTHER WHITE WINES

22042290

OTHER

220429

OTHER

22042910

PORT AND OTHER RED WINES

22042920

SHERRY AND OTHER WHITE WINES

22042990

OTHER

22043000

OTHER GRAPE MUST

2205

-

22051000

IN CONTAINERS HOLDING 2 L OR LESS

22059000

OTHER

2206

OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED

22060000

OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED

2207

ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH

220710

UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER

22071011

CONCENTRATES OF ALCOHOLIC BEVERAGES

22071019

OTHER

22071090

OTHER

22072000

ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH

2208

-

220820

SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC

22082010

SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC : --- IN CONTAINERS HOLDING 2 L OR LESS

22082011

BRANDY

22082012

LIQUORS

22082019

OTHER

22082020

-

22082090

-

22082091

BRANDY

22082092

LIQUORS

22082099

OTHER

220830

WHISKIES L 182% -

22083010

-

22083011

BOURBON WHISKEY

22083012

SCOTCH

22083013

BLENDED

22083019

OTHER

22083020

-

22083030

-

22083090

-

22083091

BOURBON WHISKEY

22083092

SCOTCH

22083093

BLENDED

22083099

OTHER

220840

RUM AND OTHER SPIRITS OBTAINED BY DISTILLING FERMENTED SUGARCANE PRODUCTS

22084010

-

22084011

RUM

22084012

OTHER

22084020

-

22084091

RUM

22084092

OTHER

220850

GIN AND GENEVA

22085010

-

22085011

-

22085012

GENEVA

22085013

VODKA

22085020

-

22085091

GIN

22085092

GENEVA

22085093

-

220860

VODKA

22086000

-

22086093

VODKA

220870

LIQUEURS AND CORDIALS

22087010

-

22087011

 

22087012

CORDIALS OTHER

22087020

-

22087091

LIQUEURS

22087092

CORDIALS - OTHER

220890

OTHER

22089010

-

22089011

TEQUILA

22089012

INDENATURED ETHYL ALCOHOL ---- OTHER

22089019

OTHER

22089020

-

22089090

-

22089091

TEQUILA

22089092

INDENATURED ETHYL ALCOHOL

22089099

OTHER

2209

VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID

220900

VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID

22090010

VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : BREWED VINEGAR

22090020

VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : SYNTHETIC VINEGAR

22090090

VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID - VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : OTHER

 

Note: The aforementioned rates are updated up to the Government GST (Rate) Notification GST (Rate) notification no. 05/2020 dated 16th October 2020, to the best of our knowledge. The information related to HSN codes is obtained from the master codes circulated on the NIC's GST e-Invoice system. Although we make every possible effort to ensure the information provided is accurate, there may be changes as per government updates from time to time. Please visit the CBIC website for any clarifications regarding the "Effective Date" for every GST or Cess rates. Khatabook does not guarantee that the information provided on the website and the blog is correct, complete and up-to-date and will not be responsible for any incorrect information

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The information, product and services provided on this website are provided on an “as is” and “as available” basis without any warranty or representation, express or implied. Khatabook Blogs are meant purely for educational discussion of financial products and services. Khatabook does not make a guarantee that the service will meet your requirements, or that it will be uninterrupted, timely and secure, and that errors, if any, will be corrected. The material and information contained herein is for general information purposes only. Consult a professional before relying on the information to make any legal, financial or business decisions. Use this information strictly at your own risk. Khatabook will not be liable for any false, inaccurate or incomplete information present on the website. Although every effort is made to ensure that the information contained in this website is updated, relevant and accurate, Khatabook makes no guarantees about the completeness, reliability, accuracy, suitability or availability with respect to the website or the information, product, services or related graphics contained on the website for any purpose. Khatabook will not be liable for the website being temporarily unavailable, due to any technical issues or otherwise, beyond its control and for any loss or damage suffered as a result of the use of or access to, or inability to use or access to this website whatsoever.
Disclaimer :
The information, product and services provided on this website are provided on an “as is” and “as available” basis without any warranty or representation, express or implied. Khatabook Blogs are meant purely for educational discussion of financial products and services. Khatabook does not make a guarantee that the service will meet your requirements, or that it will be uninterrupted, timely and secure, and that errors, if any, will be corrected. The material and information contained herein is for general information purposes only. Consult a professional before relying on the information to make any legal, financial or business decisions. Use this information strictly at your own risk. Khatabook will not be liable for any false, inaccurate or incomplete information present on the website. Although every effort is made to ensure that the information contained in this website is updated, relevant and accurate, Khatabook makes no guarantees about the completeness, reliability, accuracy, suitability or availability with respect to the website or the information, product, services or related graphics contained on the website for any purpose. Khatabook will not be liable for the website being temporarily unavailable, due to any technical issues or otherwise, beyond its control and for any loss or damage suffered as a result of the use of or access to, or inability to use or access to this website whatsoever.