Chapter 22 – GST Rates and HSN Codes of Water and Drinks
The GST rates on Water and Drinks are from 0 to 28%. Check the following GST Rate Table.
The HSN Codes are listed from 2201 to 2209. Check the following GST Rates & HSN Code chart.
GST Rates and HSN Codes of Water and Drinks
| HSN Code | Items/Services | Rate (%) | w.e.f. |
|---|---|---|---|
| 2201 | Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] | NIL | 28/06/2017 |
| 2201 | Non-alcoholic Toddy, Neera including date and palm neera | NIL | 28/06/2017 |
| 2201 | Waters, including natural or artificial mineral waters and aerated wa-ters, not containing added sugar or other sweetening matter nor fla-voured | 18 | 28/06/2017 |
| 2207 | 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] | 18 | 28/06/2017 |
| 2207 | Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) | 5 | 27/07/2018 |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 18 | 28/06/2017 |
| 220210 | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured | 28 | 28/06/2017 |
| 22029090 | Tender coconut water other than put up in unit container and bearing a registered brand name | NIL | 28/06/2017 |
| 22029090 | Tender coconut water put up in unit container and bearing a registered brand name, or bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] | 5 | 10/11/2017 |
| 22029090 | Other non-alcoholic beverages | 18 | 10/11/2017 |
| 22029030 | Beverages containing milk | 12 | 28/06/2017 |
| 22029020 | Fruit pulp or fruit juice based drinks | 12 | 28/06/2017 |
| 22029010 | Soya milk drinks | 12 | 28/06/2017 |
| 22029100 | Other non-alcoholic beverages [other than tender coconut water] | 18 | 14/11/2017 |
| 22029990 | Other non-alcoholic beverages [other than tender coconut water] | 18 | 14/11/2017 |
| 22021090 | Others | 28 | 28/06/2017 |
| 22021020 | Lemonade | 28 | 28/06/2017 |
| 22021010 | Aerated Waters | 28 | 28/06/2017 |
| 22019010 | Ice and snow | 5 | 28/06/2017 |
Here GST rates on Water and Drinks means as follows:
- IGST 5% (SGST 2.5% + CSGT 2.5%)
- IGST 12% (SGST 6% + CGST + 6%)
- IGST 18% (SGST 9% + CGST 9%).
- IGST 28% (SGST 14% + CGST 14%)
- IGST 3% (SGST 1.5% + CGST 1.5%)
Sir Water or drinking item’s sprit coco limka and Author water Brand on gst rate and hsn code list details
Very useful to accounts
Sir rates for r o water selling through ATM without packing that is lose
Sir
1- how GST rate for packaging drinking
water.
2- how GST rate job work fo packaging
drinking water