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HSN Code and GST Rate for Beverages, Spirits and Vinegar

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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.

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.

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