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Chapter 22 of the HSN tariff covers Beverages, spirits and vinegar. It has 9 headings (4-digit codes) and 90 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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Headings in this chapter
2201Waters, including natural or artificial mineral waters and aerated waters, not…2202Waters, including mineral waters and aerated waters, containing added sugar or other…2203Beer made from malt2204Wine of fresh grapes, including fortified wines, grape must other than that of heading…2205Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances2206Other fermented beverages (for example, cider, perry, mead sake), mixtures of fermented…2207Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher…2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.…2209Vinegar and substitutes for vinegar obtained from acetic acid
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
220110 | Mineral waters and aerated waters | Nil or 5% |
22011010 | Mineral waters | 5% |
22011020 | Aerated waters | 5% |
220190 | Other | Nil or 5% |
22019010 | Ice and snow | 5% |
22019090 | Other | Nil |
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, nut or vegetable juices of heading 2008
GST: 5% or 40%
| HSN code | Description | GST rate |
|---|---|---|
220210 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | 40% |
22021010 | Aerated waters | 40% |
22021020 | Lemonade | 40% |
22021090 | Other | 40% |
220290 | Other | 40% |
22029010 | Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : soya milk drinks, whether or not sweetended or flavoured | 40% |
22029020 | Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : fruit pulp or fruit juice based drinks | 40% |
22029030 | Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : beverages containing milk | 40% |
22029090 | Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : other | 40% |
220291 | Non alcoholic beer | 40% |
22029100 | Non alcoholic beer | 40% |
220299 | Other | 5% or 40% |
22029910 | Soya milk drinks, whether or not sweetended or flavoured | 5% |
22029920 | Fruit pulp or fruit juice based drink | 5% |
22029930 | Beverages containing milk | 5% |
22029990 | Other | 40% |
2203 Beer made from malt
GST: Outside GST
| HSN code | Description | GST rate |
|---|---|---|
220300 | Beer made from malt | Outside GST |
22030000 | Beer made from malt | Outside GST |
2204 Wine of fresh grapes, including fortified wines, grape must other than that of heading 2008
GST: Outside GST
| HSN code | Description | GST rate |
|---|---|---|
220410 | Sparkling wine | Outside GST |
22041000 | Sparkling wine | Outside GST |
220421 | In containers holding 2 l or less | Outside GST |
22042110 | Port and other red wines | Outside GST |
22042120 | Sherry and other white wines | Outside GST |
22042190 | Other | Outside GST |
220422 | In containers holding more than 2 l but not more than 10 l | Outside GST |
22042210 | Port and other red wines | Outside GST |
22042220 | Sherry and other white wines | Outside GST |
22042290 | Other | Outside GST |
220429 | Other | Outside GST |
22042910 | Port and other red wines | Outside GST |
22042920 | Sherry and other white wines | Outside GST |
22042990 | Other | Outside GST |
220430 | Other grape must | Outside GST |
22043000 | Other grape must | Outside GST |
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
GST: Outside GST
| HSN code | Description | GST rate |
|---|---|---|
220510 | In containers holding 2 l or less | Outside GST |
22051000 | In containers holding 2 l or less | Outside GST |
220590 | Other | Outside GST |
22059000 | Other | Outside GST |
2206 Other fermented beverages (for example, cider, perry, mead sake), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
GST: Outside GST
| HSN code | Description | GST rate |
|---|---|---|
220600 | Other fermented beverages (for example, cider, perry, mead sake), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | Outside GST |
22060000 | Other fermented beverages (for example, cider, perry, mead sake), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | Outside GST |
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, ethyl alcohol and other spirits, denatured, of any strength
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
220710 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher | 5% or 18% |
22071011 | Concentrates of alcoholic beverages | 18% |
22071012 | Spirits for industrial use | 18% |
22071019 | Other | 18% |
22071090 | Other | 18% |
220720 | Ethyl alcohol and other spirits, denatured, of any strength | 5% or 18% |
22072000 | Ethyl alcohol and other spirits, denatured, of any strength | 18% |
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages
GST: Outside GST
| HSN code | Description | GST rate |
|---|---|---|
220820 | Spirits obtained by distilling grape wine or grape marc | Outside GST |
22082010 | Spirits obtained by distilling grape wine or grape marc : --- In containers holding 2 l or less | Outside GST |
22082011 | Brandy | Outside GST |
22082012 | Liquors | Outside GST |
22082019 | Other | Outside GST |
22082020 | Outside GST | |
22082090 | Outside GST | |
22082091 | Brandy | Outside GST |
22082092 | Liquors | Outside GST |
22082099 | Other | Outside GST |
220830 | Whiskies | Outside GST |
22083010 | Outside GST | |
22083011 | Bourbon whiskey | Outside GST |
22083012 | Scotch | Outside GST |
22083013 | Blended | Outside GST |
22083019 | Other | Outside GST |
22083020 | Outside GST | |
22083030 | Outside GST | |
22083090 | Outside GST | |
22083091 | Bourbon whiskey | Outside GST |
22083092 | Scotch | Outside GST |
22083093 | Blended | Outside GST |
22083099 | Other | Outside GST |
220840 | Rum and other spirits obtained by distilling fermented sugarcane products | Outside GST |
22084010 | Outside GST | |
22084011 | Rum | Outside GST |
22084012 | Other | Outside GST |
22084020 | Outside GST | |
22084091 | Rum | Outside GST |
22084092 | Other | Outside GST |
220850 | Gin and geneva | Outside GST |
22085010 | Outside GST | |
22085011 | GIN | Outside GST |
22085012 | Geneva | Outside GST |
22085013 | Vodka | Outside GST |
22085020 | Outside GST | |
22085091 | Gin | Outside GST |
22085092 | Geneva | Outside GST |
22085093 | Outside GST | |
220860 | Vodka | Outside GST |
22086000 | VODKA | Outside GST |
220870 | Liqueurs and cordials | Outside GST |
22087010 | Outside GST | |
22087011 | Liqueurs | Outside GST |
22087012 | Cordials | Outside GST |
22087020 | Outside GST | |
22087091 | Liqueurs | Outside GST |
22087092 | Cordials | Outside GST |
220890 | Other | Outside GST |
22089010 | Outside GST | |
22089011 | Tequila | Outside GST |
22089012 | Indenatured ethyl alcohol | Outside GST |
22089019 | Other | Outside GST |
22089020 | Outside GST | |
22089090 | Outside GST | |
22089091 | Tequila | Outside GST |
22089092 | Indenatured ethyl alcohol | Outside GST |
22089099 | Other | Outside GST |
2209 Vinegar and substitutes for vinegar obtained from acetic acid
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
220900 | Vinegar and substitutes for vinegar obtained from acetic acid | 18% |
22090010 | Brewed vinegar | 18% |
22090020 | Synthetic vinegar | 18% |
22090090 | Other | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
