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

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Notes

This Chapter 22 of GST doesn’t cover:

  • Items falling there under (other than those of heading 2209) ready for culinary purposes and subsequently delivered unsatisfactory for utilization as refreshments (by and large heading 2103);
  • Ocean water (heading 2501);
  • Refined or conductivity water or water of comparative immaculateness (heading 2853);
  • Acidic corrosive of fixation surpassing 10 % by weight of acidic corrosive (heading 2915);
  • Medicaments of heading 3003 or 3004; or
  • Perfumery or latrine arrangements (Chapter 33).

For the reasons for this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” not really set in stone at a temperature of 20° C.

For the motivations behind heading 2202, the expression “non-cocktails” signifies refreshments of drunkard strength by volume not surpassing 0.5 % vol. Cocktails are ordered in headings 2203 to 2206 or heading 2208 as fitting.

 

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
220870110%7/1/2017
2201Drinking water packed in 20 litres bottle12%25/01/2018 1/07/2017
2201Water [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 neera0%7/1/2017
2201WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW18%25/01/2018 1/07/2017
220110MINERAL WATERS AND AERATED WATERS18%25/01/2018 1/07/2017
22011010WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW – MINERAL WATERS AND AERATED WATERS : MINERAL WATERS18%25/01/2018 1/07/2017
22011020WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW – MINERAL WATERS AND AERATED WATERS : AERATED WATERS18%25/01/2018 1/07/2017
220190OTHER18%25/01/2018 1/07/2017
22019010WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW – OTHER : ICE AND SNOW5%7/1/2017
22019090WATERS, INCLUDING NATURAL OR ARTIFICIALMINERAL WATERS AND AERATED WATERS, NOTCONTAINING ADDED SUGAR OR OTHERSWEETENING MATTER NOR FLAVOURED; ICEAND SNOW – OTHER : OTHER18%25/01/2018 1/07/2017
2202WATERS, 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 20090%7/1/2017
220210WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED28%7/1/2017
22021010WATERS, 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 AERATEDWATE0%12%7/1/2017
22021020WATERS, 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 AERATEDWATE0%12%7/1/2017
22021090WATERS, 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 AERATEDWATE0%12%7/1/2017
220290OTHER0%7/1/2017
22029010WATERS, 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 SWEETEN0%7/1/2017
22029020WATERS, 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 DRINKS0%7/1/2017
22029030WATERS, 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 MILK0%7/1/2017
22029090WATERS, 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 : OTHERNil11/15/2017
22029100OTHER NON-ALCOHOLIC BEVERAGES [OTHER THAN TENDER COCONUT WATER]18%11/15/2017
220299OTHER0%7/1/2017
22029910SOYA MILK DRINKS12%7/1/2017
22029920FRUIT PULP OR FRUIT JUICE BASED DRINKS12%7/1/2017
22029930BEVERAGES CONTAINING MILK12%7/1/2017
22029990WATERS, 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%7/1/2017
22029990WATERS, 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%11/15/2017
22029990WATERS, 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%10/1/2019
2203BEER MADE FROM MALT0%7/1/2017
22030000BEER MADE FROM MALT0%7/1/2017
22040%7/1/2017
22041000SPARKLING WINE OTHER WINE; GRAPE MUST WITH FERMENTATION PREVENTED OR ARRESTED BY THE ADDITION OF ALCOHOL0%7/1/2017
220421IN CONTAINERS HOLDING 2 L OR LESS0%7/1/2017
22042110PORT AND OTHER RED WINES0%7/1/2017
22042120SHERRY AND OTHER WHITE WINES0%7/1/2017
22042190OTHER0%7/1/2017
220422IN CONTAINERS HOLDING MORE THAN 2 L BUT NOT MORE THAN 10 L0%7/1/2017
22042210PORT AND OTHER RED WINES0%7/1/2017
22042220SHERRY AND OTHER WHITE WINES0%7/1/2017
22042290OTHER0%7/1/2017
220429OTHER0%7/1/2017
22042910PORT AND OTHER RED WINES0%7/1/2017
22042920SHERRY AND OTHER WHITE WINES0%7/1/2017
22042990OTHER0%7/1/2017
22043000OTHER GRAPE MUST0%7/1/2017
22050%7/1/2017
22051000IN CONTAINERS HOLDING 2 L OR LESS0%7/1/2017
22059000OTHER0%7/1/2017
2206OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED0%7/1/2017
22060000OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED0%7/1/2017
2207Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)5%7/27/2018
2207ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH18%27/07/2018 1/07/2017
220710UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER18%27/07/2018 1/07/2017
22071011CONCENTRATES OF ALCOHOLIC BEVERAGES18%27/07/2018 1/07/2017
22071019OTHER18%27/07/2018 1/07/2017
22071090OTHER18%27/07/2018 1/07/2017
22072000ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH18%27/07/2018 1/07/2017
22080%7/1/2017
220820SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC0%7/1/2017
22082010SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC : — IN CONTAINERS HOLDING 2 L OR LESS0%7/1/2017
22082011BRANDY0%7/1/2017
22082012LIQUORS0%7/1/2017
22082019OTHER0%7/1/2017
220820200%7/1/2017
220820900%7/1/2017
22082091BRANDY0%7/1/2017
22082092LIQUORS0%7/1/2017
22082099OTHER0%7/1/2017
220830WHISKIES L 182% –0%7/1/2017
220830100%7/1/2017
22083011BOURBON WHISKEY0%7/1/2017
22083012SCOTCH0%7/1/2017
22083013BLENDED0%7/1/2017
22083019OTHER0%7/1/2017
220830200%7/1/2017
220830300%7/1/2017
220830900%7/1/2017
22083091BOURBON WHISKEY0%7/1/2017
22083092SCOTCH0%7/1/2017
22083093BLENDED0%7/1/2017
22083099OTHER0%7/1/2017
220840RUM AND OTHER SPIRITS OBTAINED BY DISTILLING FERMENTED SUGARCANE PRODUCTS0%7/1/2017
220840100%7/1/2017
22084011RUM0%7/1/2017
22084012OTHER0%7/1/2017
220840200%7/1/2017
22084091RUM0%7/1/2017
22084092OTHER0%7/1/2017
220850GIN AND GENEVA0%7/1/2017
220850100%7/1/2017
220850110%7/1/2017
22085012GENEVA0%7/1/2017
22085013VODKA0%7/1/2017
220850200%7/1/2017
22085091GIN0%7/1/2017
22085092GENEVA0%7/1/2017
220850930%7/1/2017
220860VODKA0%7/1/2017
220860000%7/1/2017
220870LIQUEURS AND CORDIALS0%7/1/2017
220870100%7/1/2017
22087012CORDIALS OTHER0%7/1/2017
220870200%7/1/2017
22087091LIQUEURS0%7/1/2017
22087092CORDIALS – OTHER0%7/1/2017
220890OTHER0%7/1/2017
220890100%7/1/2017
22089011TEQUILA0%7/1/2017
22089012INDENATURED ETHYL ALCOHOL —- OTHER0%7/1/2017
22089019OTHER0%7/1/2017
220890200%7/1/2017
220890900%7/1/2017
22089091TEQUILA0%7/1/2017
22089092INDENATURED ETHYL ALCOHOL0%7/1/2017
22089099OTHER0%7/1/2017
2209VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID18%7/1/2017
220900VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID18%7/1/2017
22090010VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID – VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : BREWED VINEGAR18%7/1/2017
22090020VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID – VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : SYNTHETIC VINEGAR18%7/1/2017
22090090VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID – VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : OTHER18%7/1/2017

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