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.

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.