GST tax rate on - 22 Beverages, spirits and vinegar

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%

6 Digit HS Code for chapter 22 - Beverages, spirits and vinegar

4 Digit HS Code for chapter 22 - Beverages, spirits and vinegar

8 Digit HS Code for chapter 22 - Beverages, spirits and vinegar