Official list of 50 HSN codes and GST tax rates. Mineral waters, aerated waters, beer, wine, whiskies, spirits, liqueurs, and vinegar.
| Code | Type | Description | GST Rate | CGST | SGST | IGST | Action |
|---|---|---|---|---|---|---|---|
#22HSN | HSN | Beverages, spirits and vinegar Chapter 22 CGST: 9.0%•SGST: 9.0%•IGST: 18% | 18% | 9.0% | 9.0% | 18% | |
#2201HSN | HSN | WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW Chapter 22 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% | 2.5% | 2.5% | 5% | |
#220110HSN | HSN | MINERAL WATERS AND AERATED WATERS : Chapter 22 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% | 2.5% | 2.5% | 5% | |
#22011010HSN | HSN | MINERAL WATERS Chapter 22 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% | 2.5% | 2.5% | 5% | |
#22011020HSN | HSN | AERATED WATERS Chapter 22 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% | 2.5% | 2.5% | 5% | |
#220190HSN | HSN | OTHER : Chapter 22 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% | 2.5% | 2.5% | 5% | |
#22019010HSN | HSN | ICE AND SNOW Chapter 22 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% | 2.5% | 2.5% | 5% | |
#22019090HSN | HSN | OTHER Chapter 22 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% | 2.5% | 2.5% | 5% | |
#2202HSN | HSN | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF HEADING 2008 Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#220210HSN | HSN | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED : Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22021010HSN | HSN | AERATED WATERS Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22021020HSN | HSN | LEMONADE Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22021090HSN | HSN | OTHER Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#220290HSN | HSN | Other Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029010HSN | HSN | 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 SWEETENDED OR FLAVOURED Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029020HSN | HSN | 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 Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029030HSN | HSN | 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 Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029090HSN | HSN | 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 Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#220291HSN | HSN | NON ALCOHOLIC BEER Chapter 22 CGST: 9.0%•SGST: 9.0%•IGST: 18% | 18% | 9.0% | 9.0% | 18% | |
#22029100HSN | HSN | Non alcoholic beer Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#220299HSN | HSN | OTHER: Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029910HSN | HSN | Soya milk drinks, whether or not sweetended or flavoured Chapter 22 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% | 2.5% | 2.5% | 5% | |
#22029920HSN | HSN | FRUIT PULP OR FRUIT JUICE BASED DRINK Chapter 22 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% | 2.5% | 2.5% | 5% | |
#22029921HSN | HSN | Fruit pulp or fruit juice based drinks : Cranberry products Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029929HSN | HSN | Fruit pulp or fruit juice based drinks : Others Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029930HSN | HSN | Beverages containing milk Chapter 22 CGST: 2.5%•SGST: 2.5%•IGST: 5% | 5% | 2.5% | 2.5% | 5% | |
#22029931HSN | HSN | Beverages containing milk : Cranberry products Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029939HSN | HSN | Beverages containing milk :Other Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029990HSN | HSN | Other Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029991HSN | HSN | Other :Cranberry products Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#22029999HSN | HSN | Other :Other Chapter 22 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#2203HSN | HSN | BEER MADE FROM MALT Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#220300HSN | HSN | BEER MADE FROM MALT Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22030000HSN | HSN | BEER MADE FROM MALT Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#2204HSN | HSN | WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES, GRAPE MUST OTHER THAN THAT OF HEADING 2008 Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#220410HSN | HSN | SPARKLING WINE Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22041000HSN | HSN | SPARKLING WINE Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#220421HSN | HSN | IN CONTAINERS HOLDING 2 L OR LESS: Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22042110HSN | HSN | Port and other red wines Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22042120HSN | HSN | Sherry and other white wines Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22042190HSN | HSN | Other Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#220422HSN | HSN | IN CONTAINERS HOLDING MORE THAN 2 L BUT NOT MORE THAN 10 L: Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22042210HSN | HSN | Port and other red wines Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22042220HSN | HSN | Sherry and other white wines Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22042290HSN | HSN | Other Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#220429HSN | HSN | OTHER : Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22042910HSN | HSN | Port and other red wines Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22042920HSN | HSN | Sherry and other white wines Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#22042990HSN | HSN | Other Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% | |
#220430HSN | HSN | OTHER GRAPE MUST Chapter 22 CGST: 0.0%•SGST: 0.0%•IGST: 0% | 0% | 0.0% | 0.0% | 0% |
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