| HS | Description | Percentage |
|---|---|---|
| 22019010 |
Ice and snow |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2207 |
Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 2201 |
Drinking water packed in 20 litres bottle |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 22029910 |
Soya milk drinks |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 22029920 |
Fruit pulp or fruit juice based drinks |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 22029990 |
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] |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 22029930 |
Beverages containing milk |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 2201 |
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured other than Drinking water packed in 20 litres bottles |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 22029100 |
Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 22029990 |
Other non-alcoholic beverages [other than tender coconut water and caffeinated beverages] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 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)] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 2209 |
Vinegar and substitutes for vinegar obtained from acetic acid |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 220210 |
All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured |
CGST - 14% SGST - 14% IGST - 28% CESS - Nil |
| 22029990 |
Caffeinated Beverages |
CGST - 14% SGST - 14% IGST - 28% CESS - Nil |
| 2201 |
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 2201 |
Non-alcoholic Toddy, Neera including date and palm neera |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 22029090 |
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] |
CGST - 0% SGST - 0% IGST - 0% CESS - Nil |
| 22021010 |
Aerated waters |
CGST - Nil% SGST - Nil% IGST - Nil% CESS - 12% |
| 22021020 |
Lemonade |
CGST - Nil% SGST - Nil% IGST - Nil% CESS - 12% |
| 22021090 |
Others |
CGST - Nil% SGST - Nil% IGST - Nil% CESS - 12% |