GST Registration Guide to GST Chapter 22 | Get Enrolled Now
Notes
This Chapter 22 of GST Registration 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 Code |
Description |
Rate (%) |
Effective Date |
|
22087011 |
|
0% |
7/1/2017 |
|
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% |
7/1/2017 |
|
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% |
7/1/2017 |
|
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% |
7/1/2017 |
|
220210 |
WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED |
28% |
7/1/2017 |
|
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% |
7/1/2017 |
|
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% |
7/1/2017 |
|
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% |
7/1/2017 |
|
220290 |
OTHER |
0% |
7/1/2017 |
|
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% |
7/1/2017 |
|
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% |
7/1/2017 |
|
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% |
7/1/2017 |
|
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 |
11/15/2017 |
|
22029100 |
OTHER NON-ALCOHOLIC BEVERAGES [OTHER THAN TENDER COCONUT WATER] |
18% |
11/15/2017 |
|
220299 |
OTHER |
0% |
7/1/2017 |
|
22029910 |
SOYA MILK DRINKS |
12% |
7/1/2017 |
|
22029920 |
FRUIT PULP OR FRUIT JUICE BASED DRINKS |
12% |
7/1/2017 |
|
22029930 |
BEVERAGES CONTAINING MILK |
12% |
7/1/2017 |
|
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% |
7/1/2017 |
|
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% |
11/15/2017 |
|
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% |
10/1/2019 |
|
2203 |
BEER MADE FROM MALT |
0% |
7/1/2017 |
|
22030000 |
BEER MADE FROM MALT |
0% |
7/1/2017 |
|
2204 |
– |
0% |
7/1/2017 |
|
22041000 |
SPARKLING WINE OTHER WINE; GRAPE MUST WITH FERMENTATION PREVENTED OR ARRESTED BY THE ADDITION OF ALCOHOL |
0% |
7/1/2017 |
|
220421 |
IN CONTAINERS HOLDING 2 L OR LESS |
0% |
7/1/2017 |
|
22042110 |
PORT AND OTHER RED WINES |
0% |
7/1/2017 |
|
22042120 |
SHERRY AND OTHER WHITE WINES |
0% |
7/1/2017 |
|
22042190 |
OTHER |
0% |
7/1/2017 |
|
220422 |
IN CONTAINERS HOLDING MORE THAN 2 L BUT NOT MORE THAN 10 L |
0% |
7/1/2017 |
|
22042210 |
PORT AND OTHER RED WINES |
0% |
7/1/2017 |
|
22042220 |
SHERRY AND OTHER WHITE WINES |
0% |
7/1/2017 |
|
22042290 |
OTHER |
0% |
7/1/2017 |
|
220429 |
OTHER |
0% |
7/1/2017 |
|
22042910 |
PORT AND OTHER RED WINES |
0% |
7/1/2017 |
|
22042920 |
SHERRY AND OTHER WHITE WINES |
0% |
7/1/2017 |
|
22042990 |
OTHER |
0% |
7/1/2017 |
|
22043000 |
OTHER GRAPE MUST |
0% |
7/1/2017 |
|
2205 |
– |
0% |
7/1/2017 |
|
22051000 |
IN CONTAINERS HOLDING 2 L OR LESS |
0% |
7/1/2017 |
|
22059000 |
OTHER |
0% |
7/1/2017 |
|
2206 |
OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED |
0% |
7/1/2017 |
|
22060000 |
OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED |
0% |
7/1/2017 |
|
2207 |
Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) |
5% |
7/27/2018 |
|
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% |
7/1/2017 |
|
220820 |
SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC |
0% |
7/1/2017 |
|
22082010 |
SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC : — IN CONTAINERS HOLDING 2 L OR LESS |
0% |
7/1/2017 |
|
22082011 |
BRANDY |
0% |
7/1/2017 |
|
22082012 |
LIQUORS |
0% |
7/1/2017 |
|
22082019 |
OTHER |
0% |
7/1/2017 |
|
22082020 |
– |
0% |
7/1/2017 |
|
22082090 |
– |
0% |
7/1/2017 |
|
22082091 |
BRANDY |
0% |
7/1/2017 |
|
22082092 |
LIQUORS |
0% |
7/1/2017 |
|
22082099 |
OTHER |
0% |
7/1/2017 |
|
220830 |
WHISKIES L 182% – |
0% |
7/1/2017 |
|
22083010 |
– |
0% |
7/1/2017 |
|
22083011 |
BOURBON WHISKEY |
0% |
7/1/2017 |
|
22083012 |
SCOTCH |
0% |
7/1/2017 |
|
22083013 |
BLENDED |
0% |
7/1/2017 |
|
22083019 |
OTHER |
0% |
7/1/2017 |
|
22083020 |
– |
0% |
7/1/2017 |
|
22083030 |
– |
0% |
7/1/2017 |
|
22083090 |
– |
0% |
7/1/2017 |
|
22083091 |
BOURBON WHISKEY |
0% |
7/1/2017 |
|
22083092 |
SCOTCH |
0% |
7/1/2017 |
|
22083093 |
BLENDED |
0% |
7/1/2017 |
|
22083099 |
OTHER |
0% |
7/1/2017 |
|
220840 |
RUM AND OTHER SPIRITS OBTAINED BY DISTILLING FERMENTED SUGARCANE PRODUCTS |
0% |
7/1/2017 |
|
22084010 |
– |
0% |
7/1/2017 |
|
22084011 |
RUM |
0% |
7/1/2017 |
|
22084012 |
OTHER |
0% |
7/1/2017 |
|
22084020 |
– |
0% |
7/1/2017 |
|
22084091 |
RUM |
0% |
7/1/2017 |
|
22084092 |
OTHER |
0% |
7/1/2017 |
|
220850 |
GIN AND GENEVA |
0% |
7/1/2017 |
|
22085010 |
– |
0% |
7/1/2017 |
|
22085011 |
– |
0% |
7/1/2017 |
|
22085012 |
GENEVA |
0% |
7/1/2017 |
|
22085013 |
VODKA |
0% |
7/1/2017 |
|
22085020 |
– |
0% |
7/1/2017 |
|
22085091 |
GIN |
0% |
7/1/2017 |
|
22085092 |
GENEVA |
0% |
7/1/2017 |
|
22085093 |
– |
0% |
7/1/2017 |
|
220860 |
VODKA |
0% |
7/1/2017 |
|
22086000 |
– |
0% |
7/1/2017 |
|
220870 |
LIQUEURS AND CORDIALS |
0% |
7/1/2017 |
|
22087010 |
– |
0% |
7/1/2017 |
|
22087012 |
CORDIALS OTHER |
0% |
7/1/2017 |
|
22087020 |
– |
0% |
7/1/2017 |
|
22087091 |
LIQUEURS |
0% |
7/1/2017 |
|
22087092 |
CORDIALS – OTHER |
0% |
7/1/2017 |
|
220890 |
OTHER |
0% |
7/1/2017 |
|
22089010 |
– |
0% |
7/1/2017 |
|
22089011 |
TEQUILA |
0% |
7/1/2017 |
|
22089012 |
INDENATURED ETHYL ALCOHOL —- OTHER |
0% |
7/1/2017 |
|
22089019 |
OTHER |
0% |
7/1/2017 |
|
22089020 |
– |
0% |
7/1/2017 |
|
22089090 |
– |
0% |
7/1/2017 |
|
22089091 |
TEQUILA |
0% |
7/1/2017 |
|
22089092 |
INDENATURED ETHYL ALCOHOL |
0% |
7/1/2017 |
|
22089099 |
OTHER |
0% |
7/1/2017 |
|
2209 |
VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID |
18% |
7/1/2017 |
|
220900 |
VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID |
18% |
7/1/2017 |
|
22090010 |
VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID – VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : BREWED VINEGAR |
18% |
7/1/2017 |
|
22090020 |
VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID – VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : SYNTHETIC VINEGAR |
18% |
7/1/2017 |
|
22090090 |
VINEGAR AND SUBSTITUTES FOR VINEGAROBTAINED FROM ACETIC ACID – VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID : OTHER |
18% |
7/1/2017 |
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