GST rates and HSN code for 22 - Beverages, spirits and vinegar.
GST Rates & HSN Codes on - Chapter 22
HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|
22087011 | 0 | 01-07-2017 | |||
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 | 01-07-2017 | ||
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 | 18 | 25/01/2018 1/07/2017 | ||
220210 | Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured | 28 | 01-07-2017 | ||
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 | 12 | 01-07-2017 | ||
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 | 12 | 01-07-2017 | ||
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 | 12 | 01-07-2017 | ||
220290 | Other | 0 | 01-07-2017 | ||
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 | 01-07-2017 | ||
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 | 01-07-2017 | ||
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 | 01-07-2017 | ||
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 | 18 | 15-11-2017 | ||
22029100 | Other Non-alcoholic Beverages [other Than Tender Coconut Water] | null | 15-11-2017 | ||
220299 | Other | 18 | 15-11-2017 | ||
22029910 | Soya Milk Drinks | 12 | 01-07-2017 | ||
22029920 | Fruit Pulp Or Fruit Juice Based Drinks | 12 | 01-07-2017 | ||
22029930 | Beverages Containing Milk | 12 | 01-07-2017 | ||
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 | 12 | 01-07-2017 | ||
2203 | Beer Made From Malt | 0 | 01-07-2017 | ||
22030000 | Beer Made From Malt | 0 | 01-07-2017 | ||
2204 | - | 0 | 01-07-2017 | ||
22041000 | Sparkling Wine Other Wine; Grape Must With Fermentation Prevented Or Arrested By The Addition Of Alcohol | 0 | 01-07-2017 | ||
220421 | In Containers Holding 2 L Or Less | 0 | 01-07-2017 | ||
22042110 | Port And Other Red Wines | 0 | 01-07-2017 | ||
22042120 | Sherry And Other White Wines | 0 | 01-07-2017 | ||
22042190 | Other | 0 | 01-07-2017 | ||
220422 | In Containers Holding More Than 2 L But Not More Than 10 L | 0 | 01-07-2017 | ||
22042210 | Port And Other Red Wines | 0 | 01-07-2017 | ||
22042220 | Sherry And Other White Wines | 0 | 01-07-2017 | ||
22042290 | Other | 0 | 01-07-2017 | ||
220429 | Other | 0 | 01-07-2017 | ||
22042910 | Port And Other Red Wines | 0 | 01-07-2017 | ||
22042920 | Sherry And Other White Wines | 0 | 01-07-2017 | ||
22042990 | Other | 0 | 01-07-2017 | ||
22043000 | Other Grape Must | 0 | 01-07-2017 | ||
2205 | - | 0 | 01-07-2017 | ||
22051000 | In Containers Holding 2 L Or Less | 0 | 01-07-2017 | ||
22059000 | Other | 0 | 01-07-2017 | ||
2206 | Other Fermented Beverages (For Example, Cider, Perry, Mead); Mixtures Of Fermented Beverages And Non-alcoholic Beverages, Not Elsewhere Specified Or Included | 0 | 01-07-2017 | ||
22060000 | Other Fermented Beverages (For Example, Cider, Perry, Mead); Mixtures Of Fermented Beverages And Non-alcoholic Beverages, Not Elsewhere Specified Or Included | 0 | 01-07-2017 | ||
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 | 01-07-2017 | ||
220820 | Spirits Obtained By Distilling Grape Wine Or Grape Marc | 0 | 01-07-2017 | ||
22082010 | Spirits Obtained By Distilling Grape Wine Or Grape Marc : --- In Containers Holding 2 L Or Less | 0 | 01-07-2017 | ||
22082011 | Brandy | 0 | 01-07-2017 | ||
22082012 | Liquors | 0 | 01-07-2017 | ||
22082019 | Other | 0 | 01-07-2017 | ||
22082020 | - | 0 | 01-07-2017 | ||
22082090 | - | 0 | 01-07-2017 | ||
22082091 | Brandy | 0 | 01-07-2017 | ||
22082092 | Liquors | 0 | 01-07-2017 | ||
22082099 | Other | 0 | 01-07-2017 | ||
220830 | Whiskies L 182% - | 0 | 01-07-2017 | ||
22083010 | - | 0 | 01-07-2017 | ||
22083011 | Bourbon Whiskey | 0 | 01-07-2017 | ||
22083012 | Scotch | 0 | 01-07-2017 | ||
22083013 | Blended | 0 | 01-07-2017 | ||
22083019 | Other | 0 | 01-07-2017 | ||
22083020 | - | 0 | 01-07-2017 | ||
22083030 | - | 0 | 01-07-2017 | ||
22083090 | - | 0 | 01-07-2017 | ||
22083091 | Bourbon Whiskey | 0 | 01-07-2017 | ||
22083092 | Scotch | 0 | 01-07-2017 | ||
22083093 | Blended | 0 | 01-07-2017 | ||
22083099 | Other | 0 | 01-07-2017 | ||
220840 | Rum And Other Spirits Obtained By Distilling Fermented Sugarcane Products | 0 | 01-07-2017 | ||
22084010 | - | 0 | 01-07-2017 | ||
22084011 | Rum | 0 | 01-07-2017 | ||
22084012 | Other | 0 | 01-07-2017 | ||
22084020 | - | 0 | 01-07-2017 | ||
22084091 | Rum | 0 | 01-07-2017 | ||
22084092 | Other | 0 | 01-07-2017 | ||
220850 | Gin And Geneva | 0 | 01-07-2017 | ||
22085010 | - | 0 | 01-07-2017 | ||
22085011 | - | 0 | 01-07-2017 | ||
22085012 | Geneva | 0 | 01-07-2017 | ||
22085013 | Vodka | 0 | 01-07-2017 | ||
22085020 | - | 0 | 01-07-2017 | ||
22085091 | Gin | 0 | 01-07-2017 | ||
22085092 | Geneva | 0 | 01-07-2017 | ||
22085093 | - | 0 | 01-07-2017 | ||
220860 | Vodka | 0 | 01-07-2017 | ||
22086000 | - | 0 | 01-07-2017 | ||
220870 | Liqueurs And Cordials | 0 | 01-07-2017 | ||
22087010 | - | 0 | 01-07-2017 | ||
22087012 | Cordials Other | 0 | 01-07-2017 | ||
22087020 | - | 0 | 01-07-2017 | ||
22087091 | Liqueurs | 0 | 01-07-2017 | ||
22087092 | Cordials - Other | 0 | 01-07-2017 | ||
220890 | Other | 0 | 01-07-2017 | ||
22089010 | - | 0 | 01-07-2017 | ||
22089011 | Tequila | 0 | 01-07-2017 | ||
22089012 | Indenatured Ethyl Alcohol ---- Other | 0 | 01-07-2017 | ||
22089019 | Other | 0 | 01-07-2017 | ||
22089020 | - | 0 | 01-07-2017 | ||
22089090 | - | 0 | 01-07-2017 | ||
22089091 | Tequila | 0 | 01-07-2017 | ||
22089092 | Indenatured Ethyl Alcohol | 0 | 01-07-2017 | ||
22089099 | Other | 0 | 01-07-2017 | ||
2209 | Vinegar And Substitutes For Vinegar Obtained From Acetic Acid | 18 | 01-07-2017 | ||
220900 | Vinegar And Substitutes For Vinegar Obtained From Acetic Acid | 18 | 01-07-2017 | ||
22090010 | Vinegar And Substitutes For Vinegarobtained From Acetic Acid - Vinegar And Substitutes For Vinegar Obtained From Acetic Acid : Brewed Vinegar | 18 | 01-07-2017 | ||
22090020 | Vinegar And Substitutes For Vinegarobtained From Acetic Acid - Vinegar And Substitutes For Vinegar Obtained From Acetic Acid : Synthetic Vinegar | 18 | 01-07-2017 | ||
22090090 | Vinegar And Substitutes For Vinegarobtained From Acetic Acid - Vinegar And Substitutes For Vinegar Obtained From Acetic Acid : Other | 18 | 01-07-2017 |