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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