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.
According to the chapter-22 of section-4 – Notes
- 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.
Contents of this post
HSN Code for Beverages, spirits, and vinegar
| GOODS DESCRIPTION | HSN CODE Chapter/ Heading |
|---|---|
| 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
LIST OF UPDATED GST RATE FOR GOODS- PDF
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