GST Rates & HSN Codes GST Rates of Water and Drinks

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%)