GST-Rate-for-Beverages-Spirits-and-Vinegar

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.

HSN Code

HSN Item DescriptionImport PolicyPolicy ConditionsGST Rate in Percentage
2201WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW
2201 10Mineral waters and aerated waters:
2201 10 10Mineral WaterFree18
2201 10 20Aerated waterFree18
2201 90Other:
2201 90 10Ice and snowFree12
2201 90 90OtherFreePackaged Drinking water (other than packaged natural mineral water ) must conform to IS 1454318
2202WATERS, 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 10Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
2202 10 10Aerated watersFree28
2202 10 20LemonadeFree28
2202 10 90OtherFree28
2202 90Other:
2202 91
2202 91 00Non-alcoholic beerFree28
2202 99Other:28
2202 99 10Soya milk drinks, whether or not sweetened or flavouredFree12
2202 99 20Fruit pulp or fruit juice based drinkFree12
2202 99 30Beverages containing milkFree12
2202 99 90OtherFree18
2203 00 00Beer made from maltFree18
2204WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009
2204 10 00Sparkling wineFree18
Other wine; grape with fermentation
prevented or arrested by the addition of alcohol:
2204 21In containers holding 2 l or less:
2204 21 10Port and other red winesFree18
2204 21 20Sherry and other white winesFree18
2204 21 90OtherFree18
2204 22In containers holding more than 2 l but not more than 10 l:
2204 22 10Port and other red winesFree18
2204 22 20Sherry and other white winesFree18
2240 22 90OtherFree18
2204 29Other:
2204 29 10Port and other red winesFree18
2204 29 20Sherry and other white winesFree18
2204 29 90OtherFree18
2204 30 00Other grape mustFree18
2205VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES
2205 10 00In containers holding 2 l or lessFree18
2205 90 00OtherFree18
2206 00 00Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or includedFree18
2207UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH
2207 10Undenatured ethyl alcohol of alcoholic strength by volume of 80% vol. or higher:
Rectified spirit:
2207 10 11Concentrates of alcoholic beveragesFree18
2207 10 19OtherFree18
2207 10 90OtherFree18
2207 20 00Ethyl alcohol and other spirits, denatured, of any strengthFree18
2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPIRIT, LIQUEURS AND OTHER SPIRITNOUS BEVERAGES
2208 20Spirits obtained by distilling grape wine or grape marc:
In containers holding 2 l or less:
2208 20 11BrandyFree18
2208 20 12LiquorsFree18
2208 20 19OtherFree18
Other:
2208 20 91BrandyFree18
2208 20 92LiquorsFree18
2208 20 99OtherFree18
2208 30Whiskies:
In containers holding 2 l or less:
2208 30 11Bourbon whiskeyFree18
2208 30 12ScotchFree18
2208 30 13BlendedFree18
2208 30 19OtherFree18
Other:
2208 30 91Bourbon whiskeyFree18
2208 30 92ScotchFree18
2208 30 93BlendedFree18
2208 30 99OtherFree18
2208 40Rum and other spirits obtained by distilling fermented sugarcane products:
In containers holding 2 l or less:
2208 40 11RumFree18
2208 40 12OtherFree18
Other:
2208 40 91RumFree18
2208 40 92otherFree18
2208 50Gin and Geneva:
In containers holding 2 l or less:
2208 50 11GinFree18
2208 50 12GenevaFree18
2208 50 13VodkaFree18
Other:
2208 50 91GinFree18
2208 50 92GenevaFree18
2208 60 93VodkaFree18
2208 70Liqueurs and cordials:
In containers holding 2 l or less:
2208 70 11LiqueursFree18
2208 70 12CordialsFree18
Other:
2208 70 91LiqueursFree18
2208 70 92CordialsFree18
2208 90Other:
In containers holding 2 l or less:
2208 90 11TequilaFree18
2208 90 12Indenatured ethyl alcoholFree18
2208 90 19OtherFree18
Other:
2208 90 91TequilaFree18
2208 90 92Indenatured ethyl alcoholFree18
2208 90 99OtherFree18
2209VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID
2209 00Vinegar and substitutes for vinegar obtained from acetic acid:
2209 00 10Brewed vinegarFree18
2209 00 20Synthetic vinegarFree18
2209 00 90OtherFree18

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.

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.


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.

Post by IndiaFilings

IndiaFilings.com is committed to helping entrepreneurs and small business owners start, manage and grow their business with peace of mind at an affordable price. Our aim is to educate the entrepreneur on the legal and regulatory requirements and be a partner throughout the entire business life cycle, offering support to the company at every stage to make sure they are compliant and continually growing.