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

Visited 132 Times, 1 Visit today

Related Post Related Posts