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Table of Contents
- Updated on : May 1, 2025
HSN Chapter 22: Beverages, Spirits & Vinegar Classification & GST Rates India
HSN Code & GST Rate for Non-alcoholic beverages, Spirit & Vinegar – Chapter 22
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| NIL | Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] | 2201 | 22011010, 22011020, 22019090 |
| NIL | Non-alcoholic Toddy, Neera including date and palm neera | 2201 | 22011010, 22011020, 22019090 |
| 18% | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter or flavoured | 2201 | 22011010, 22011020, 22019090 |
| 18% | Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) inserted on 27/07/2018] | 2207 | 22071011, 22071019, 22071090, 22072000 |
| 5% | Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) | 2207 | |
| 18% | Vinegar and substitutes for vinegar obtained from acetic acid | 2209 | 22090010, 22090020, 22090090 |
| NIL | Tender coconut water other than put up in unit container and bearing a registered brand name | 22029090 | – |
| 5% | Tender coconut water put up in unit container and bearing a registered brand name, or bearing a brand name. | 22029090 | – |
| 18% | Other non-alcoholic beverages | 22029090 | – |
| 12% | Beverages containing milk | 22029030 | – |
| 12% | Fruit pulp or fruit juice based drinks | 22029020 | – |
| 12% | Soya milk drinks | 22029010 | – |
| 18% | Other non-alcoholic beverages [other than tender coconut water] | 22029100 | – |
| 18% | Other non-alcoholic beverages [other than tender coconut water] | 22029990 | – |
| 28% | Others | 22021090 | – |
| 28% | Lemonade | 22021020 | – |
| 28% | Aerated Waters | 22021010 | – |
| 5% | Ice and snow | 22019010 | – |
| 28% | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured | 220210 | – |
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.