HSN Code and GST Rate for Beverages, Spirits and Vinegar
HSN Code and GST Rate for Beverages, Spirits and Vinegar
To create a uniformity in the GST, the GST Council introduced GST rates for beverages, spirits and vinegar. Chapter 22 of the HSN code provides the GST rate for beverages, spirits and vinegar. In this article let us view the details on the HSN Code and GST rate for beverages, spirits and vinegar. However, chapter 22 of the HSN code does not cover the following:
- Products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
- Seawater (heading 2501);
- Distilled or conductivity water or water of similar purity (heading 2853);
- Acetic acid of concentration exceeding 10% by weight of acetic acid (heading 2915);
- Medicaments of heading 3003 or 3004; or
- 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 heading 2203 to 2206 or heading 2208 as appropriate.
For the purposes of sub-heading 2204 10, the expression “sparkling wine” means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.
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HSN Code |
HSN Item Description | Import Policy | Policy Conditions | GST Rate in Percentage | |
| 2201 | WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW | ||||
| 2201 10 | Mineral waters and aerated waters: | ||||
| 2201 10 10 | Mineral Water | Free | 18 | ||
| 2201 10 20 | Aerated water | Free | 18 | ||
| 2201 90 | Other: | ||||
| 2201 90 10 | Ice and snow | Free | 12 | ||
| 2201 90 90 | Other | Free | Packaged Drinking water (other than packaged natural mineral water ) must conform to IS 14543 | 18 | |
| 2202 | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON- ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF HEADING 2009 | ||||
| 2202 10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: | ||||
| 2202 10 10 | Aerated waters | Free | 28 | ||
| 2202 10 20 | Lemonade | Free | 28 | ||
| 2202 10 90 | Other | Free | 28 | ||
| 2202 90 | Other: | ||||
| 2202 91 | |||||
| 2202 91 00 | Non-alcoholic beer | Free | 28 | ||
| 2202 99 | Other: | 28 | |||
| 2202 99 10 | Soya milk drinks, whether or not sweetened or flavoured | Free | 12 | ||
| 2202 99 20 | Fruit pulp or fruit juice based drink | Free | 12 | ||
| 2202 99 30 | Beverages containing milk | Free | 12 | ||
| 2202 99 90 | Other | Free | 18 | ||
| 2203 00 00 | Beer made from malt | Free | 18 | ||
| 2204 | WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 | ||||
| 2204 10 00 | Sparkling wine | Free | 18 | ||
| Other wine; grape with fermentation | |||||
| prevented or arrested by the addition of alcohol: | |||||
| 2204 21 | In containers holding 2 l or less: | ||||
| 2204 21 10 | Port and other red wines | Free | 18 | ||
| 2204 21 20 | Sherry and other white wines | Free | 18 | ||
| 2204 21 90 | Other | Free | 18 | ||
| 2204 22 | In containers holding more than 2 l but not more than 10 l: | ||||
| 2204 22 10 | Port and other red wines | Free | 18 | ||
| 2204 22 20 | Sherry and other white wines | Free | 18 | ||
| 2240 22 90 | Other | Free | 18 | ||
| 2204 29 | Other: | ||||
| 2204 29 10 | Port and other red wines | Free | 18 | ||
| 2204 29 20 | Sherry and other white wines | Free | 18 | ||
| 2204 29 90 | Other | Free | 18 | ||
| 2204 30 00 | Other grape must | Free | 18 | ||
| 2205 | VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES | ||||
| 2205 10 00 | In containers holding 2 l or less | Free | 18 | ||
| 2205 90 00 | Other | Free | 18 | ||
| 2206 00 00 | Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | Free | 18 | ||
| 2207 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH | ||||
| 2207 10 | Undenatured ethyl alcohol of alcoholic strength by volume of 80% vol. or higher: | ||||
| Rectified spirit: | |||||
| 2207 10 11 | Concentrates of alcoholic beverages | Free | 18 | ||
| 2207 10 19 | Other | Free | 18 | ||
| 2207 10 90 | Other | Free | 18 | ||
| 2207 20 00 | Ethyl alcohol and other spirits, denatured, of any strength | Free | 18 | ||
| 2208 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPIRIT, LIQUEURS AND OTHER SPIRITNOUS BEVERAGES | ||||
| 2208 20 | Spirits obtained by distilling grape wine or grape marc: | ||||
| In containers holding 2 l or less: | |||||
| 2208 20 11 | Brandy | Free | 18 | ||
| 2208 20 12 | Liquors | Free | 18 | ||
| 2208 20 19 | Other | Free | 18 | ||
| Other: | |||||
| 2208 20 91 | Brandy | Free | 18 | ||
| 2208 20 92 | Liquors | Free | 18 | ||
| 2208 20 99 | Other | Free | 18 | ||
| 2208 30 | Whiskies: | ||||
| In containers holding 2 l or less: | |||||
| 2208 30 11 | Bourbon whiskey | Free | 18 | ||
| 2208 30 12 | Scotch | Free | 18 | ||
| 2208 30 13 | Blended | Free | 18 | ||
| 2208 30 19 | Other | Free | 18 | ||
| Other: | |||||
| 2208 30 91 | Bourbon whiskey | Free | 18 | ||
| 2208 30 92 | Scotch | Free | 18 | ||
| 2208 30 93 | Blended | Free | 18 | ||
| 2208 30 99 | Other | Free | 18 | ||
| 2208 40 | Rum and other spirits obtained by distilling fermented sugarcane products: | ||||
| In containers holding 2 l or less: | |||||
| 2208 40 11 | Rum | Free | 18 | ||
| 2208 40 12 | Other | Free | 18 | ||
| Other: | |||||
| 2208 40 91 | Rum | Free | 18 | ||
| 2208 40 92 | other | Free | 18 | ||
| 2208 50 | Gin and Geneva: | ||||
| In containers holding 2 l or less: | |||||
| 2208 50 11 | Gin | Free | 18 | ||
| 2208 50 12 | Geneva | Free | 18 | ||
| 2208 50 13 | Vodka | Free | 18 | ||
| Other: | |||||
| 2208 50 91 | Gin | Free | 18 | ||
| 2208 50 92 | Geneva | Free | 18 | ||
| 2208 60 93 | Vodka | Free | 18 | ||
| 2208 70 | Liqueurs and cordials: | ||||
| In containers holding 2 l or less: | |||||
| 2208 70 11 | Liqueurs | Free | 18 | ||
| 2208 70 12 | Cordials | Free | 18 | ||
| Other: | |||||
| 2208 70 91 | Liqueurs | Free | 18 | ||
| 2208 70 92 | Cordials | Free | 18 | ||
| 2208 90 | Other: | ||||
| In containers holding 2 l or less: | |||||
| 2208 90 11 | Tequila | Free | 18 | ||
| 2208 90 12 | Indenatured ethyl alcohol | Free | 18 | ||
| 2208 90 19 | Other | Free | 18 | ||
| Other: | |||||
| 2208 90 91 | Tequila | Free | 18 | ||
| 2208 90 92 | Indenatured ethyl alcohol | Free | 18 | ||
| 2208 90 99 | Other | Free | 18 | ||
| 2209 | VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID | ||||
| 2209 00 | Vinegar and substitutes for vinegar obtained from acetic acid: | ||||
| 2209 00 10 | Brewed vinegar | Free | 18 | ||
| 2209 00 20 | Synthetic vinegar | Free | 18 | ||
| 2209 00 90 | Other | Free | 18 | ||
Click here to read on HSN Code and GST Rate for Bamboo, Canes, Bidi and Betel Leaves
Import Policy for Alcohol, Beverages and Spirits
In terms of General Note 12 of this Schedule, the import of alcoholic beverages as classified under Chapter 22 of this Schedule shall be subject to compliance of various mandatory requirements as stipulated by various State Governments.
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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.
