HSN Code and GST Tax rate for Beverages, spirits, and vinegar under section-4 chapter-22
If the trader’s trades for Beverages, spirits, and vinegar then they will have to use the HSN CODE for the Beverages, spirits, and vinegar in the invoice or in the GST Returns for identifications of the Beverages, spirits, and vinegar.
This Chapter does not cover: (a) products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages(generally heading 2103); (b) seawater (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2853); (d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or (f) perfumery or toilet preparations (Chapter 33).
For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20° C.
For the purposes of heading 2202, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow
2201
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
2202
Beer made from malt
2203
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
2204
Vermouth and other wine of fresh grapes flavored with plants or aromatic substances
2205
Other fermented beverages (for example, cider, perry, mead sake); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
2206
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. Or higher; ethyl alcohol and other spirits, denatured, of any strength
2207
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spirituous beverages
2208
Vinegar and substitutes for vinegar obtained from acetic acid
2209
GST Tax rate for Beverages, spirits, and vinegar
GOODS DESCRIPTION
HSN CODE Chapter/ Heading
GST TAX RATE
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored; ice and snow
2201
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
2201
NIL
Non-alcoholic Toddy, Neera including date and palm neera
2201
NIL
Drinking water packed in 20 liters bottle
2201
12%
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavored other than Drinking water packed in 20 liters bottles
2201
18%
Ice and snow
2201 90 10
5%
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
2202
Soya milk drinks
2202 99 10
12%
Fruit pulp or fruit juice based drinks
2202 99 20
12%
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]
2202 99 90
12%
Beverages containing milk
2202 99 30
12%
Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages]
2202 91 00 2202 99 90
18%
All goods [including aerated waters], containing added sugar or other sweetening matter or flavored
2202 10
28%
Caffeinated Beverages
2202 99 90
28%
Tender coconut water other than those 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]
2202 90 90
NIL
Beer made from malt
2203
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
2204
Vermouth and other wine of fresh grapes flavored with plants or aromatic substances
2205
Other fermented beverages (for example, cider, perry, mead sake); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
2206
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. Or higher; ethyl alcohol and other spirits, denatured, of any strength
2207
Ethyl alcohol supplied to Oil Marketing Companies for blending with a motor spirit (petrol)
2207
5%
Ethyl alcohol and other spirits, denatured, of any strength[other than ethyl alcohol supplied to Oil Marketing Companies for blending with a motor spirit (petrol)]
2207
18%
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spirituous beverages
2208
Vinegar and substitutes for vinegar obtained from acetic acid
2209
18%
if you want to know more details about HSN Code for Beverages, spirits, and vinegar than click for the source link- HSN pdf
Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.
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